IFRS/IAS (english)
IFRS
IFRS 1 with associated IFRIC
IFRS 2 with associated IFRIC
IFRS 3 with associated IFRIC/SIC
IFRS 4
IFRS 5 with associated IFRIC
IFRS 6
IFRS 7 with associated IFRIC
IFRS 8
IFRS 9 with associated IFRIC
- IFRS 9 Financial Instruments
- IFRIC 2 Members' Shares in Cooperative Entities and Similar Instruments
- IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds
- IFRIC 10 Interim Financial Reporting and Impairment
- IFRIC 12 Service Concession Arrangements
- IFRIC 16 Hedges of a Net Investment in a Foreign Operation
- IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
IFRS 10 with associated IFRIC
IFRS 11 with associated IFRIC
IFRS 12
IFRS 13 with associated IFRIC
IFRS 14 [not adopted by EU]
The EC has decided not to launch the endorsement process of the interim standard IFRS 14 Regulatory Deferral Accounts and to wait for the final IFRS Standard.
IFRS 15 with associated IFRIC/SIC
IFRS 16 with associated IFRIC/SIC
IFRS 17
IFRS 18 [not adopted by EU]
IFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027. The standard has not yet been adopted by EU, but endorsement is expected before the effective date.
IFRS 19 [not adopted by EU]
IFRS 19 is effective for annual reporting periods beginning on or after 1 January 2027. The standard has not yet been adopted by EU.
IAS
IAS 1 with associated IFRIC/SIC
- IAS 1 Presentation of Financial Statements
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- IFRIC 17 Distributions of Non-cash Assets to Owners
- IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
- IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
- IFRIC 21 Levies
- IFRIC 23 Uncertainty over Income Tax Treatments
- SIC 7 Introduction of the Euro
- SIC 25 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders
IAS 2 with associated IFRIC/SIC
IAS 7
IAS 8 with associated IFRIC/SIC
- IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds
- IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
- IFRIC 12 Service Concession Arrangements
- IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- IFRIC 16 Hedges of a Net Investment in a Foreign Operation
- IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
- IFRIC 21 Levies
- IFRIC 22 Foreign Currency Transactions and Advance Consideration
IAS 10 with associated IFRIC/SIC
IAS 12 with associated IFRIC/SIC
IAS 16 with associated IFRIC/SIC
- IAS 16 Property, Plant and Equipment
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC 12 Service Concession Arrangements
- IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
- SIC 29 Service Concession Arrangements: Disclosures
- SIC 32 Intangible Assets – Web Site Costs
IAS 19 with associated IFRIC
IAS 20 with associated IFRIC/SIC
IAS 21 with associated IFRIC/SIC
IAS 23 with associated IFRIC
IAS 24 with associated IFRIC
IAS 26
IAS 27 with associated IFRIC/SIC
IAS 28 with associated IFRIC
IAS 29 with associated IFRIC
IAS 32 with associated IFRIC
IAS 33
IAS 34 with associated IFRIC
IAS 36 with associated IFRIC/SIC
IAS 37 with associated IFRIC/SIC
- IAS 37 Provisions, Contingent Liabilities and Contingent Assets
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds
- IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
- IFRIC 12 Service Concession Arrangements
- IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- IFRIC 21 Levies
- SIC 29 Service Concession Arrangements: Disclosures
IAS 38 with associated IFRIC/SIC
IAS 39 with associated IFRIC
IAS 40
IAS 41
IFRIC
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC 2 Members' Shares in Cooperative Entities and Similar Instruments
- IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds
- IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
- IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
- IFRIC 10 Interim Financial Reporting and Impairment
- IFRIC 12 Service Concession Arrangements
- IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- IFRIC 16 Hedges of a Net Investment in a Foreign Operation
- IFRIC 17 Distributions of Non-cash Assets to Owners