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Standards (IFRSs)

The unaccompanied IASs and their technical summaries

 

International Accounting Standards (IASs) are international financial reporting standards that were created by the predecessor body of the IASB. These standards were adopted by the IASB when it took over in 2001 and therefore form part of the body of IFRS requirements.

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Unaccompanied IASs in English (Login required) Technical Summary in English as at 1 January 2012 Resúmenes de NIIF y NIC: Español 2009 Resumos de IFRSs e IASs - Português (2011) IFRS と IAS 要約 - 日本語 2011
IAS 1  Presentation of Financial Statements IAS 1 Technical Summary NIC 1
Presentación de Estados		 IAS 1
Apresentação de Demonstrações Financeiras		 IAS第1号 財務諸表の表示
IAS 2 Inventories IAS 2 Technical Summary
 NIC 2 Inventarios IAS 2 Inventários IAS第2号 棚卸資産
IAS 7 Statement
of Cash Flows 		IAS 7  Technical Summary     NIC 7 Estados de Flujo de Efectivo IAS 7 Demonstrações dos Fluxos de Caixa IAS第7号 キャッシュフロー計算書
IAS 8 
Accounting Policies, Changes in Accounting Estimates and Errors		 IAS 8 Technical Summary
 NIC 8 Políticas Contables, Cambios en las Estimaciones Contables y Errores IAS 8 Políticas Contabilísticas, Alterações nas Estimativas Contabilísticas e Erros IAS第8号 会計方針，会計上の見積りの変更及び誤謬
IAS 10 Events After the
Balance Sheet Date		 IAS 10 Technical Summary NIC 10 Hechos Ocurridos Después de la Fecha del
Balance		 IAS 10 Acontecimentos após a Data do Balanço IAS第10号 後発事象
IAS 11  Construction Contracts IAS 11 Technical Summary NIC 11 Contratos de Construcción IAS 11Contratos
de Construção		 IAS第11号 工事契約
IAS 12 Income Taxes IAS 12 Technical Summary NIC 12 Impuesto a las Ganancias IAS 12 Impostos sobre o Rendimento
 IAS第12号 法人所得税
IAS 16 Property, Plant and Equipment IAS 16 Technical Summary NIC 16 Propiedades, Planta y Equipo IAS 16 Activos Fixos Tangíveis IAS第16号 有形固定資産
IAS 17 Leases IAS 17   Technical Summary NIC 17 Arrendamientos IAS 17 Locações IAS第17号 リース
IAS 18 Revenue IAS 18  Technical Summary NIC 18 Ingresos Ordinarios IAS 18 Rédito IAS第18号 収 益
IAS 19 Employee Benefits IAS 19  Technical Summary
 NIC 19 Beneficios a los Empleados IAS 19 Benefícios dos Empregados IAS第19号 従業員給付
IAS 20 Accounting
for Government Grants and Disclosure of Government Assistance		 IAS 20 Technical Summary NIC 20 Contabilización
de las Subvenciones del Gobierno e Información a Revelar sobre Ayudas Gubernamentales		 IAS 20 Contabilização
dos Subsídios Governamentais e Divulgação de Apoios Governamentais		 IAS第20号 政府補助金の会計処理及び政府援助の開示
IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 21 Technical Summary NIC 21 Efectos
de las
Variaciones en
las Tasas de Cambio de la Moneda
Extranjera		 IAS 21 Os Efeitos de Alterações em Taxas de Câmbio IAS第21号 外国為替レート変動の影響
IAS 23 
Borrowing Costs		 IAS 23  Technical Summary
 NIC 23 Costos por Intereses IAS 23 Custos de Empréstimos Obtidos IAS第23号 借入費用
IAS 24 Related Party
Disclosures		 IAS 24 Technical Summary NIC 24 Informaciones a Revelar sobre Partes Relacionadas IAS 24
Divulgações de Partes Relacionadas (In translation)		 IAS第24号 関連当事者についての開示
IAS 26 Aounting and Reporting by Retirement Benefit Plans IAS 26 Technical Summary NIC 26 Contabilización e Información Financiera sobre Planes de Beneficio por Retiro IAS 26 Contabilização e Relato dos Planos de Benefícios de Reforma IAS第26号 退職給付制度の会計及び報告
IAS 27 
Consolidated
and Separate Financial Statements		 IAS 27 Technical Summary NIC 27 Estados Financieros Consolidados y Separados IAS 27 Demonstrações Financeiras Consolidadas e Separadas IAS第27号 連結及び個別財務諸表
IAS 28  Investments
in Associates		 IAS 28  Technical Summary NIC 28 Inversiones en Empresas Asociadas IAS 28 Investimentos em Associadas IAS第28号 関連会社に対する投資
IAS 29 Financial Reporting in Hyperinflationary Economies IAS 29  Technical Summary NIC 29 
Información Financiera en Economías Hiperinflacionarias 		IAS 29 Relato Financeiro em Economias Hiperinflacionárias IAS第29号 超インフレ経済下における財務報告
IAS 32 Financial Instruments: Presentation IAS 32  Technical Summary NIC 31 Participaciones en Negocios Conjuntos IAS 31 Interesses em Empreendimentos Conjuntos IAS 31 Interests in Joint Ventures
IAS 33 Earnings per Share IAS 33 Technical Summary NIC 32 Instrumentos Financieros: Presentación e Información a Revelar IAS 32 Instrumentos Financeiros: Apresentação
IAS 32 Financial Instruments: Presentation
IAS 34 Interim Financial Reporting IAS 34  Technical Summary NIC 33
Ganancias por Acción		 IAS 33 Resultados por Acção IAS 33 Earnings per Share
IAS 36 Impairment of Assets IAS 36  Technical Summary NIC 34
Información Financiera Intermedia		 IAS 34 Relato Financeiro Intercalar IAS 34 Interim Financial Reporting
IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 37 Technical Summary NIC 36 Deterioro del Valor de los Activos IAS 36 Imparidade de Activos IAS 36 Impairment of Assets
IAS 38
Intangible
Assets		 IAS 38  Technical Summary NIC 37 Provisiones, Activos Contingentes y Pasivos Contingentes IAS 37 Provisões, Passivos Contingentes e Activos Contingentes IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 39 Financial Instruments: Recognition and Measurement IAS 39 Technical Summary
 NIC 38 Activos Intangibles IAS 38 Activos Intangíveis IAS 38 Intangible Assets
IAS 40 Investment Property IAS 40 Technical Summary NIC 39 Instrumentos Financieros: Reconocimiento
y Medición		 IAS 39 Instrumentos Financeiros: Reconhecimento e Mensuração IAS 39 Financial Instruments: Recognition and Measurement
IAS 41 Agriculture IAS 41 Technical Summary NIC 40 Propiedades de Inversión IAS 40 Propriedades
de Investimento		 IAS 40
Investment Property
NIC 41
Agricultura		 IAS 41 Agricultura IAS 41
Agriculture

 

 

 

 

 

 

 

 

 

 

Related information

  • The full standards, including the implementation guidance and the basis for conclusions, can be purchased in our shop or you can access them from eIFRS, the online version of all standards and interpretations  
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