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o	ALL FULL TEXTS available here at the IASB [4]
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
•	IFRS 9 Financial Instruments
•	IAS 1: Presentation of Financial Statements.
•	IAS 2: Inventories
•	IAS 3: Consolidated Financial Statements Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28
•	IAS 4: Depreciation Accounting Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998
•	IAS 5: Information to Be Disclosed in Financial Statements Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997
•	IAS 6: Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003
•	IAS 7: Cash Flow Statements
•	IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
•	IAS 9: Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99
•	IAS 10: Events After the Balance Sheet Date
•	IAS 11: Construction Contracts
•	IAS 12: Income Taxes
•	IAS 13: Presentation of Current Assets and Current Liabilities – Superseded by IAS 1.
•	IAS 14: Segment Reporting (superseded by IFRS 8 on 1 January 2008)
•	IAS 15: Information Reflecting the Effects of Changing Prices – Withdrawn December 2003
•	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•	IAS 22:Business Combinations – Superseded by IFRS 3 effective 31 March 2004
•	IAS 23: Borrowing Costs
•	IAS 24: Related Party Disclosures
•	IAS 25: Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001
•	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•	IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007
•	IAS 31: Interests in Joint Ventures
•	IAS 32: Financial Instruments: Presentation (Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32)
•	IAS 33: Earnings Per Share
•	IAS 34: Interim Financial Reporting
•	IAS 35: Discontinuing Operations – Superseded by IFRS 5 effective 2005
•	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