Framework : Technical Summary
The IASB Framework was approved by the IASC Board in April 1989 for publication in July 1989, and adopted by the IASB in April 2001.
IFRS : International Financial Reporting Standards
- IFRS 1 First-time Adoption of International Financial Reporting Standards
- IFRS 2 Share-based Payment
- IFRS 3 Business Combinations
- IFRS 4 Insurance Contracts
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
- IFRS 6 Exploration for and evaluation of Mineral Resources
- IFRS 7 Financial Instruments: Disclosures
- IFRS 8 Operating Segments
- IAS 1 | Presentation of Financial Statements
- IAS 2 | Inventories
- IAS 7 | Statement of Cash Flows
- IAS 8 | Accounting Policies, Changes in Accounting Estimates and Errors
- IAS 10 | Events After the Balance Sheet Date
- IAS 11 | Construction Contracts
- IAS 12 | Income Taxes
- IAS 16 | Property, Plant and Equipment
- IAS 17 | Leases
- IAS 18 | Revenue
- IAS 19 | Employee Benefits
- IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance
- IAS 21 | The Effects of Changes in Foreign Exchange Rates
- IAS 23 | Borrowing Costs
- IAS 24 | Related Party Disclosures
- IAS 26 | Accounting and Reporting by Retirement Benefit Plans
- IAS 27 | Consolidated and Separate Financial Statements
- IAS 28 | Investments in Associates
- IAS 29 | Financial Reporting in Hyperinflationary Economies
- IAS 31 | Interests in Joint Ventures
- IAS 32 | Financial Instruments: Presentation
- IAS 33 | Earnings per Share
- IAS 34 | Interim Financial Reporting
- IAS 36 | Impairment of Assets
- IAS 37 | Provisions, Contingent Liabilities and Contingent Assets
- IAS 38 | Intangible Assets
- IAS 39 | Financial Instruments: Recognition and Measurement
- IAS 40 | Investment Property
- IAS 41 | Agriculture
