International Accounting Standards

 International Accounting Standards

Summaries of International Accounting Standards
The following list links to a brief summary of the individual International Accounting Standard currently in force or issued recently and not yet effective. Where an IAS has been superseded by a subsequent International Accounting Standard, it is not listed.



The official full text of the Standards is available only by purchasing the annual Bound Volume or subscribing to IAS on CD-ROM. The following unofficial summaries are, by their nature, incomplete
  • IAS 1

  • IAS 2

  • IAS 7

  • IAS 8

  • IAS 10

  • IAS 11

  • IAS 12

  • IAS 16

  • IAS 17

  • IAS 18

  • IAS 19

  • IAS 20

  • IAS 21

  • IAS 23

  • IAS 24

  • IAS 26

  • IAS 27

  • IAS 28

  • IAS 29

  • IAS 31

  • IAS 32

  • IAS 33

  • IAS 34

  • IAS 36

  • IAS 37

  • IAS 38

  • IAS 39

  • IAS 40

  • IAS 41

Summaries of 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

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Beside this there are 18 IFRICs and 15 SIC is also available

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