IFRS Accounting Standards

IFRS, IAS, IFRIC and SIC directory

Browse the controlled 2026 issued universe of IFRS Accounting Standards, IAS Standards and current interpretations.

Effective nowIssued—not yet effectiveLimited residual relevanceSuperseded / withdrawn

63 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