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Thursday 23 October 2014

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Unaccompanied Standards (IASs)

 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 2014 Resúmenes de NIIF y NIC: Español 2013 Resumos de IFRSs e IASs - Português 2013 IFRS と IAS 要約 - 日本語 2012
IAS 1 Presentation of Financial Statements IAS 1 Technical Summary NIC 1 Presentación de Estados Financieros 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 2Inventarios IAS 2 Estoques 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 Contábeis, Alterações nas Estimativas Contábeis 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 Reporting Period IAS 10 Technical Summary NIC 10 Hechos Ocurridos Después del Periodo sobre el que se Informa IAS 10 Eventos após o Período de Relatório IAS第10号 後発事象
IAS 11 Construction Contracts IAS 11 Technical Summary NIC 11 Contratos de Construcción IAS 11 Contratos 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 a Renda 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 Imobilizado IAS第16号 有形固定資産
IAS 17 Leases IAS 17 Technical Summary NIC 17 Arrendamientos IAS 17 Arrendamentos IAS第17号 リース
IAS 18 Revenue IAS 18 Technical Summary NIC 18 Ingresos de Actividades Ordinarias IAS 18 Receita IAS第18号 収 益
IAS 19 Employee Benefits IAS 19 Technical Summary
NIC 19 Beneficios a los Empleados IAS 19 Benefícios aos 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 de Subvenções Governamentais e Divulgação de Assistência Governamental 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 das Mudanças nas 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 Préstamos IAS 23 Custos de Empréstimos IAS第23号 借入費用
IAS 24 Related Party Disclosures IAS 24 Technical Summary NIC 24 Información a Revelar sobre Partes Relacionadas IAS 24 Divulgações de Partes Relacionadas IAS第24号 関連当事者についての開示
IAS 26 Accounting 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 Relatório dos Planos de Benefícios de Aposentadoria IAS第26号 退職給付制度の会計及び報告
IAS 27 Separate Financial Statements IAS 27 Technical Summary NIC 27 Estados Financieros Separados IAS 27 Demonstrações Financeiras Separadas IAS第27号 個別財務諸表
IAS 28 Investments in Associates and Joint Ventures IAS 28 Technical Summary NIC 28 Inversiones en Asociadas y Negocios Conjuntos IAS 28 Investimentos em Coligadas e Empreendimentos em Conjunto (Joint Ventures) IAS第28号 関連会社及び共同支配企業に対する投資
IAS 29 Financial Reporting in Hyperinflationary Economies IAS 29 Technical Summary NIC 29 Información Financiera en Economías Hiperinflacionarias IAS 29 Relatório 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 32 Instrumentos Financieros: Presentación e Información a Revelar IAS 32 Instrumentos Financeiros: Apresentação IAS第32号 ジョイント ベンチャーに対する持分
IAS 33 Earnings per Share IAS 33 Technical Summary NIC 33 Ganancias por Acción IAS 33 Lucro por Ação IAS第33号 金融商品:表示
?IAS 34 Interim Financial Reporting IAS 34 Technical Summary NIC 34 Información Financiera Intermedia IAS 34 Relatório Financeiro Intermediário IAS第34号 中間財務報告
IAS 36 Impairment of Assets IAS 36 Technical Summary NIC 36 Deterioro del Valor de los Activos IAS 36 Redução ao Valor Recuperável de Ativos IAS第36号 資産の減損
IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 37 Technical Summary NIC 37 Provisiones, Pasivos Contingentes y Activos Contingentes IAS 37 Provisões, Passivos Contingentes e Ativos Contingentes IAS第37号 引当金、偶発負債及び偶発資産
IAS 38 Intangible Assets\ IAS 38 Technical Summary NIC 38Activos Intangibles IAS 38 Ativos Intangíveis IAS第38号 無形資産
IAS 39 Financial Instruments: Recognition and Measurement (To be posted)
NIC 39 Instrumentos Financieros: Reconocimiento y Medición IAS 39 Instrumentos Financeiros: Reconhecimento e Mensuração ​IAS第39号 金融商品-認識及び測定
IAS 40 Investment Property IAS 40 Technical Summary NIC 40 Propiedades de Inversión IAS 40 Propriedades para Investimento IAS第40号 投資不動産
IAS 41 Agriculture IAS 41 Technical Summary NIC 41 Agricultura IAS 41 Agricultura IAS第41号 農業