Complete standards directory

IFRS and IPSAS standards directory

Search and filter the full controlled catalogue of IFRS, IAS, IFRIC, SIC and IPSAS records.

Effective nowIssued—not yet effectiveLimited residual relevanceSuperseded / withdrawn

114 records shown

IFRS 1

First-time Adoption of International Financial Reporting Standards

IFRS Standard · effective now

Issued/current

Directory record
IFRS 2

Share-based Payment

IFRS Standard · effective now

Issued/current

Directory record
IFRS 3

Business Combinations

IFRS Standard · effective now

Issued/current

Directory record
IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

IFRS Standard · effective now

Issued/current

Directory record
IFRS 6

Exploration for and Evaluation of Mineral Resources

IFRS Standard · effective now

Issued/current

Directory record
IFRS 7

Financial Instruments: Disclosures

IFRS Standard · effective now

Issued/current

Directory record
IFRS 8

Operating Segments

IFRS Standard · effective now

Issued/current

Directory record
IFRS 9

Financial Instruments

IFRS Standard · effective now

Issued/current

Directory record
IFRS 10

Consolidated Financial Statements

IFRS Standard · effective now

Issued/current

Directory record
IFRS 11

Joint Arrangements

IFRS Standard · effective now

Issued/current

Directory record
IFRS 12

Disclosure of Interests in Other Entities

IFRS Standard · effective now

Issued/current

Directory record
IFRS 13

Fair Value Measurement

IFRS Standard · effective now

Issued/current

Directory record
IFRS 14

Regulatory Deferral Accounts

IFRS Standard · effective now

Issued/current; temporary and scope-restricted

Directory record
IFRS 15

Revenue from Contracts with Customers

IFRS Standard · effective now

Issued/current

Directory record
IFRS 16

Leases

IFRS Standard · effective now

Issued/current

Directory record
IFRS 17

Insurance Contracts

IFRS Standard · effective now

Issued/current

Directory record
IFRS 18

Presentation and Disclosure in Financial Statements

IFRS Standard · issued—not yet effective

Issued—not yet effective; annual periods beginning on or after 1 January 2027; replaces IAS 1

Directory record
IFRS 19

Subsidiaries without Public Accountability: Disclosures

IFRS Standard · issued—not yet effective

Issued—not yet effective; annual periods beginning on or after 1 January 2027

Directory record
IAS 1

Presentation of Financial Statements

IAS Standard · effective now

Effective in 2026; to be replaced by IFRS 18 for annual periods beginning on or after 1 January 2027

Directory record
IAS 2

Inventories

IAS Standard · effective now

Issued/current

Directory record
IAS 7

Statement of Cash Flows

IAS Standard · effective now

Issued/current

Directory record
IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

IAS Standard · effective now

Effective 2026 title; amended and retitled Basis of Preparation of Financial Statements when IFRS 18 becomes effective from 1 January 2027

Directory record
IAS 10

Events after the Reporting Period

IAS Standard · effective now

Issued/current

Directory record
IAS 12

Income Taxes

IAS Standard · effective now

Issued/current

Directory record
IAS 16

Property, Plant and Equipment

IAS Standard · effective now

Issued/current

Directory record
IAS 19

Employee Benefits

IAS Standard · effective now

Issued/current

Directory record
IAS 20

Accounting for Government Grants and Disclosure of Government Assistance

IAS Standard · effective now

Issued/current

Directory record
IAS 21

The Effects of Changes in Foreign Exchange Rates

IAS Standard · effective now

Issued/current

Directory record
IAS 24

Related Party Disclosures

IAS Standard · effective now

Issued/current

Directory record
IAS 26

Accounting and Reporting by Retirement Benefit Plans

IAS Standard · effective now

Issued/current

Directory record
IAS 27

Separate Financial Statements

IAS Standard · effective now

Issued/current

Directory record
IAS 28

Investments in Associates and Joint Ventures

IAS Standard · effective now

Issued/current

Directory record
IAS 29

Financial Reporting in Hyperinflationary Economies

IAS Standard · effective now

Issued/current

Directory record
IAS 32

Financial Instruments: Presentation

IAS Standard · effective now

Issued/current

Directory record
IAS 33

Earnings per Share

IAS Standard · effective now

Issued/current

Directory record
IAS 34

Interim Financial Reporting

IAS Standard · effective now

Issued/current

Directory record
IAS 36

Impairment of Assets

IAS Standard · effective now

Issued/current

Directory record
IAS 37

Provisions, Contingent Liabilities and Contingent Assets

IAS Standard · effective now

Issued/current

Directory record
IAS 38

Intangible Assets

IAS Standard · effective now

Issued/current

Directory record
IAS 39

Financial Instruments: Recognition and Measurement

IAS Standard · limited residual relevance

Limited continuing relevance, principally through the permitted hedge-accounting policy election

Directory record
IAS 40

Investment Property

IAS Standard · effective now

Issued/current

Directory record
IAS 41

Agriculture

IAS Standard · effective now

Issued/current

Directory record
IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 2

Members’ Shares in Co-operative Entities and Similar Instruments

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 5

Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 6

Liabilities Arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 7

Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 10

Interim Financial Reporting and Impairment

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 12

Service Concession Arrangements

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 14

IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 16

Hedges of a Net Investment in a Foreign Operation

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 17

Distributions of Non-cash Assets to Owners

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 19

Extinguishing Financial Liabilities with Equity Instruments

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 20

Stripping Costs in the Production Phase of a Surface Mine

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 21

Levies

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 22

Foreign Currency Transactions and Advance Consideration

IFRIC Interpretation · effective now

Issued/current

Directory record
IFRIC 23

Uncertainty over Income Tax Treatments

IFRIC Interpretation · effective now

Issued/current

Directory record
SIC-7

Introduction of the Euro

SIC Interpretation · effective now

Issued/current

Directory record
SIC-10

Government Assistance—No Specific Relation to Operating Activities

SIC Interpretation · effective now

Issued/current

Directory record
SIC-25

Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

SIC Interpretation · effective now

Issued/current

Directory record
SIC-29

Service Concession Arrangements: Disclosures

SIC Interpretation · effective now

Issued/current

Directory record
SIC-32

Intangible Assets—Web Site Costs

SIC Interpretation · effective now

Issued/current

Directory record
IPSAS 1

Presentation of Financial Statements

IPSAS Standard · effective now

Current

Directory record
IPSAS 2

Cash Flow Statements

IPSAS Standard · effective now

Current

Directory record
IPSAS 3

Accounting Policies, Changes in Accounting Estimates and Errors

IPSAS Standard · effective now

Current

Directory record
IPSAS 4

The Effects of Changes in Foreign Exchange Rates

IPSAS Standard · effective now

Current

Directory record
IPSAS 10

Financial Reporting in Hyperinflationary Economies

IPSAS Standard · effective now

Current

Directory record
IPSAS 12

Inventories

IPSAS Standard · effective now

Current

Directory record
IPSAS 14

Events after the Reporting Date

IPSAS Standard · effective now

Current

Directory record
IPSAS 16

Investment Property

IPSAS Standard · effective now

Current

Directory record
IPSAS 18

Segment Reporting

IPSAS Standard · effective now

Current

Directory record
IPSAS 19

Provisions, Contingent Liabilities and Contingent Assets

IPSAS Standard · effective now

Current

Directory record
IPSAS 20

Related Party Disclosures

IPSAS Standard · effective now

Current

Directory record
IPSAS 21

Impairment of Non-Cash-Generating Assets

IPSAS Standard · effective now

Current

Directory record
IPSAS 22

Disclosure of Financial Information about the General Government Sector

IPSAS Standard · effective now

Current; public-sector-specific

Directory record
IPSAS 24

Presentation of Budget Information in Financial Statements

IPSAS Standard · effective now

Current; public-sector-specific

Directory record
IPSAS 26

Impairment of Cash-Generating Assets

IPSAS Standard · effective now

Current

Directory record
IPSAS 27

Agriculture

IPSAS Standard · effective now

Current

Directory record
IPSAS 28

Financial Instruments: Presentation

IPSAS Standard · effective now

Current

Directory record
IPSAS 29

Financial Instruments: Recognition and Measurement

IPSAS Standard · limited residual relevance

Substantially replaced by IPSAS 41; limited residual relevance where the IPSAS 29 hedge-accounting election is retained

Directory record
IPSAS 30

Financial Instruments: Disclosures

IPSAS Standard · effective now

Current

Directory record
IPSAS 31

Intangible Assets

IPSAS Standard · effective now

Current

Directory record
IPSAS 32

Service Concession Arrangements: Grantor

IPSAS Standard · effective now

Current

Directory record
IPSAS 33

First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSASs)

IPSAS Standard · effective now

Current; revised requirements must be tracked by edition/effective date

Directory record
IPSAS 34

Separate Financial Statements

IPSAS Standard · effective now

Current

Directory record
IPSAS 35

Consolidated Financial Statements

IPSAS Standard · effective now

Current

Directory record
IPSAS 36

Investments in Associates and Joint Ventures

IPSAS Standard · effective now

Current

Directory record
IPSAS 37

Joint Arrangements

IPSAS Standard · effective now

Current

Directory record
IPSAS 38

Disclosure of Interests in Other Entities

IPSAS Standard · effective now

Current

Directory record
IPSAS 39

Employee Benefits

IPSAS Standard · effective now

Current

Directory record
IPSAS 40

Public Sector Combinations

IPSAS Standard · effective now

Current

Directory record
IPSAS 41

Financial Instruments

IPSAS Standard · effective now

Current

Directory record
IPSAS 42

Social Benefits

IPSAS Standard · effective now

Current; public-sector-specific

Directory record
IPSAS 43

Leases

IPSAS Standard · effective now

Current; effective from 1 January 2025

Directory record
IPSAS 44

Non-current Assets Held for Sale and Discontinued Operations

IPSAS Standard · effective now

Current

Directory record
IPSAS 45

Property, Plant, and Equipment

IPSAS Standard · effective now

Current; effective from 1 January 2025

Directory record
IPSAS 46

Measurement

IPSAS Standard · effective now

Current; effective from 1 January 2025

Directory record
IPSAS 47

Revenue

IPSAS Standard · effective now

Current; effective from 1 January 2026; replaced IPSAS 9, IPSAS 11 and IPSAS 23

Directory record
IPSAS 48

Transfer Expenses

IPSAS Standard · effective now

Current; effective from 1 January 2026; public-sector-specific

Directory record
IPSAS 49

Retirement Benefit Plans

IPSAS Standard · effective now

Current; effective from 1 January 2026

Directory record
IPSAS 50

Exploration for and Evaluation of Mineral Resources

IPSAS Standard · issued—not yet effective

Issued—not yet effective; effective from 1 January 2027

Directory record
IPSAS 51

Tangible Natural Resources Held for Conservation

IPSAS Standard · issued—not yet effective

Issued—not yet effective; effective from 1 January 2028; public-sector-specific

Directory record
IPSAS 6

Consolidated and Separate Financial Statements

IPSAS Standard · superseded/withdrawn

Superseded through IPSAS 34 and IPSAS 35 suite

Directory record
IPSAS 7

Investments in Associates

IPSAS Standard · superseded/withdrawn

Superseded through IPSAS 36 suite

Directory record
IPSAS 8

Interests in Joint Ventures

IPSAS Standard · superseded/withdrawn

Superseded through IPSAS 37 suite

Directory record
IPSAS 9

Revenue from Exchange Transactions

IPSAS Standard · superseded/withdrawn

Replaced by IPSAS 47

Directory record
IPSAS 11

Construction Contracts

IPSAS Standard · superseded/withdrawn

Replaced by IPSAS 47

Directory record
IPSAS 13

Leases

IPSAS Standard · superseded/withdrawn

Superseded by IPSAS 43

Directory record
IPSAS 15

Financial Instruments: Disclosure and Presentation

IPSAS Standard · superseded/withdrawn

Made obsolete by the IPSAS 28–30 financial-instruments suite

Directory record
IPSAS 17

Property, Plant, and Equipment

IPSAS Standard · superseded/withdrawn

Superseded by IPSAS 45

Directory record
IPSAS 23

Revenue from Non-Exchange Transactions (Taxes and Transfers)

IPSAS Standard · superseded/withdrawn

Replaced by IPSAS 47

Directory record
IPSAS 25

Employee Benefits

IPSAS Standard · superseded/withdrawn

Replaced by IPSAS 39

Directory record