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Wednesday 01 October 2014

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Standards modelled in the IFRS-GP Taxonomy 2006


Summary table


Standard Reference

Standard Full Name

Modelled in the taxonomy?

 

Framework for the Preparation and Presentation ofFinancial Statements

Yes

IFRS 1

First-time Adoption of International Financial Reporting
Standards

Yes

IFRS 2

Share-based Payment

Yes

IFRS 3

Business Combinations

Yes

IFRS 4

Insurance Contracts

No

IFRS 5

Non-current Assets Held for Sale and Discontinued
Operations

Yes

IFRS 6

Exploration for and Evaluation of Mineral Resources

No

IFRS 7

Financial Instruments: Disclosures

Yes

IAS 1

Presentation of Financial Statements

Yes

IAS 2

Inventories

Yes

IAS 7

Cash Flow Statements

Yes

IAS 8

Net Profit or Loss for the Period, Fundamental Errors
and Changes in Accounting Policies

Yes

IAS 10

Events After the Balance Sheet Date

Yes

IAS 11

Construction Contracts

Yes

IAS 12

Income Taxes

Yes

IAS 14

Segment Reporting

Yes

IAS 16

Property, Plant and Equipment

Yes

IAS 17

Leases

Yes

IAS 18

Revenue

Yes

IAS 19

Employee Benefits

Yes

IAS 20

Accounting for Government Grants and Disclosure of
Government Assistance

Yes

IAS 21

The Effects of Changes in Foreign Exchange Rates

Yes

IAS 23

Borrowing Costs

Yes

IAS 24

Related Party Disclosures

Yes

IAS 26

Accounting and Reporting by Retirement Benefit Plans

No

IAS 27

Consolidated Financial Statements and Accounting for
Investments in Subsidiaries

Yes

IAS 28

Accounting for Investments in Associates

Yes

IAS 29

Financial Reporting in Hyperinflationary Economies

Yes

IAS 30

Disclosures in the Financial Statements of Banks and
Similar Financial Institutions

Yes

IAS 31

Financial Reporting of Interests in Joint Ventures

Yes

IAS 32

Financial Instruments: Disclosure and Presentation

Yes

IAS 33

Earnings Per Share

Yes

IAS 34

Interim Financial Reporting

No

IAS 36

Impairment of Assets

Yes

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

Yes

IAS 38

Intangible Assets

Yes

IAS 39

Financial Instruments: Recognition and Measurement

Yes

IAS 40

Investment Property

Yes

IAS 41

Agriculture

Yes

SIC-7

Introduction of the Euro (IAS 21)

N/A

SIC-10

Government Assistance - No Specific Relation to
Operating Activities (IAS 20)

N/A

SIC-12

Consolidation - Special Purpose Entities (IAS 27)

N/A

SIC-13

Jointly Controlled Entities - Non-Monetary Contributions
by Venturers (IAS 31)

N/A

SIC-15

Operating Leases - Incentives (IAS 17)

N/A

SIC-21

Income Taxes - Recovery of Revalued Non-Depreciable
Assets (IAS 12)

N/A

SIC-25

Income Taxes - Changes in the Tax Status of an
Enterprise or its Shareholders (IAS 12)

Yes

SIC-27

Evaluating the Substance of Transactions Involving the
Legal form of a Lease (IAS 1, IAS 17 and IAS 18)

Yes

SIC-29

Disclosure � Service Concession Arrangements (IAS 1)

Yes

SIC-31

Revenue � Barter Transactions Involving Advertising
Services (IAS 18)

N/A

SIC-32

Intangibles � Web Site Costs

N/A

IFRIC-1

Changes in Existing Decommissioning, Restoration and
Similar Liabilities

No

IFRIC-2

Members� Shares in Co-operative Entities and Similar
Instruments

Yes

IFRIC-3

Emission Rights

No

IFRIC-4

Determining whether an Arrangement contains a Lease

No

IFRIC-5

Rights to Interests arising from Decommissioning,
Restoration and Environmental Rehabilitation Funds

No

IFRIC-6

Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

No

IFRIC-7

Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

No

IFRIC-8

Scope of IFRS 2

No