List of IFRS

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CA. Amit Daga (Finance Controller CA. CS. CFA. CIFRS. M.COM. ) 22 March 2009

The following IFRS statements are currently issued:

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: Cash Flow Statements
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IAS 14: Segment Reporting (superseded by IFRS 8 on January 1, 2008)
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 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

Aditi Kaur (Practising CA) 23 March 2009

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Ankur Agrawal (CS, CA Final) 22 March 2009

sir wt is this IFRS....and IAS

CA. Amit Daga (Finance Controller CA. CS. CFA. CIFRS. M.COM. ) 22 March 2009

IFRS is international Financial Reporting Standard and IAS is International Accounting Standard

Due to tremendus increase in the cross country transaction. IASB (International Accounting Standard Board) decided to make all the countries in same platform. Therefor in the phase manner every country is going to adopt the IFRS i.e byy 2011 india will adopt IFRS and AS will nullified, By 2014 US Will adopt, US-Gaap will nullified.

Old standards are named as IAS and all those standards which is publishing now are knows as IFRS

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Archana (Job) 22 March 2009

thanks for the information .. but y is there change in colour..? Does it Signify something?

CA. Amit Daga (Finance Controller CA. CS. CFA. CIFRS. M.COM. ) 22 March 2009

NO THERE IS NO CHANGE THATS FOR MY PERSONAL PURPOSE I WAS FORGET TO CHANGE THE COLOR BEFORE POSTING

Biswajit Ghosh (Students) 13 June 2009

pls....give idea about ifrs stranders..........

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