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IFRS

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Querist : Anonymous

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Querist : Anonymous (Querist)
15 September 2010 Sir,

I want to know how many IFRS are actually there? . it is 8 or 9 or more ?

& IAS are also included in IFRS or they are different ?

from 1st april,2010 final accounts are prep by IFRS only or IAS Or AS will merge in IFRS ?

it will be better if u can give me link for summary of all IFRS .

Also i need guidance in relation to campus interview
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Thrissurkkaran Ishtan

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Thrissurkkaran Ishtan (Expert)
16 September 2010 In 1973, the IASC (International Accounting Standards Committee) was established. They issued IAS until 2000.
They issued IAS 1 to 41.

In 2001 IASC was restructured to become the International Accounting Standards Board (IASB).
IASB adopted all IAS and any standards issued further was named IFRS.

So all standards issued from 1973 to 2000 is known as IAS (iussed by IASC) and all standards issued from 2001 onwards (By IASB which was formerly IASC) is known as IFRS.

If there is a contradiction between IAS and IFRS, then IFRS will prevail. Certain IFRS replaces IAS.
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