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 2012	Resumos de IFRSs e IASs - Português (2011)	IFRS と IAS 要約 - 日本語 2012
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	IAS8 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 Reporting Period	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 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 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 Tang veis	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 18Rédito	IAS第18号収益
IAS 19 Employee Benefits	IAS 19 Technical Summary	NIC 19 Beneficios a los Empleados	IAS 19 Benef cios 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 23Costos 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 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 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 32 Instrumentos Financieros: Presentación e Información a Revelar	IAS 31 Interesses em Empreendimentos Conjuntos	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 32 Instrumentos Financeiros: Apresentação	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 33 Resultados por Acção	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 34 Relato Financeiro Intercalar	IAS第36号　資産の減損
IAS 37 Provisions, Contingent Liabilities and Contingent Assets	IAS 37 Technical Summary	NIC 37 Provisiones, Activos Contingentes y Pasivos Contingentes	IAS 36 Imparidade de Activos	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 38 Activos Intangibles	IAS37 Provisões, Passivos Contingentes e Activos Contingentes	IAS第38号　無形資産
IAS 39 Financial Instruments: Recognition and Measurement	IAS 39 Technical Summary	NIC 39 Instrumentos Financieros: Reconocimiento y Medición	IAS 38 Activos Intangíveis	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 39 Instrumentos Financeiros: Reconhecimento e Mensuração	IAS第40号　投資不動産
IAS 41 Agriculture	IAS 41 Technical Summary	IAS 41 Agricultura	IAS 40 Propriedades de Investimento	IAS第41号　農業
			IAS 41 Agricultura

Related information

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