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Searching: Issued Standards, 2025, English

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175 of 175 results

Title Type
Conceptual Framework for Financial Reporting Standard
Conceptual Framework for Financial Reporting Basis for Conclusions
IFRS 1 First-time Adoption of International Financial Reporting Standards Standard
IFRS 1 First-time Adoption of International Financial Reporting Standards Implementation Guidance
IFRS 1 First-time Adoption of International Financial Reporting Standards Basis for Conclusions
IFRS 2 Share-based Payment Standard
IFRS 2 Share-based Payment Implementation Guidance
IFRS 2 Share-based Payment Basis for Conclusions
IFRS 3 Business Combinations Standard
IFRS 3 Business Combinations Illustrative Examples
IFRS 3 Business Combinations Basis for Conclusions
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Standard
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Implementation Guidance
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations Basis for Conclusions
IFRS 6 Exploration for and Evaluation of Mineral Resources Standard
IFRS 6 Exploration for and Evaluation of Mineral Resources Basis for Conclusions
IFRS 7 Financial Instruments Disclosures Standard
IFRS 7 Financial Instruments Disclosures Implementation Guidance
IFRS 7 Financial Instruments Disclosures Basis for Conclusions
IFRS 8 Operating Segments Standard
IFRS 8 Operating Segments Implementation Guidance
IFRS 8 Operating Segments Basis for Conclusions
IFRS 9 Financial Instruments Standard
IFRS 9 Financial Instruments Illustrative Examples
IFRS 9 Financial Instruments Basis for Conclusions
IFRS 10 Consolidated Financial Statements Standard
IFRS 10 Consolidated Financial Statements Illustrative Examples
IFRS 10 Consolidated Financial Statements Basis for Conclusions
IFRS 11 Joint Arrangements Standard
IFRS 11 Joint Arrangements Illustrative Examples
IFRS 11 Joint Arrangements Basis for Conclusions
IFRS 12 Disclosure of Interests in Other Entities Standard
IFRS 12 Disclosure of Interests in Other Entities Basis for Conclusions
IFRS 13 Fair Value Measurement Standard
IFRS 13 Fair Value Measurement Illustrative Examples
IFRS 13 Fair Value Measurement Basis for Conclusions
IFRS 14 Regulatory Deferral Accounts Standard
IFRS 14 Regulatory Deferral Accounts Illustrative Examples
IFRS 14 Regulatory Deferral Accounts Basis for Conclusions
IFRS 15 Revenue from Contracts with Customers Standard
IFRS 15 Revenue from Contracts with Customers Illustrative Examples
IFRS 15 Revenue from Contracts with Customers Basis for Conclusions
IFRS 16 Leases Standard
IFRS 16 Leases Illustrative Examples
IFRS 16 Leases Basis for Conclusions
IFRS 17 Insurance Contracts Standard
IFRS 17 Insurance Contracts Illustrative Examples
IFRS 17 Insurance Contracts Basis for Conclusions
IFRS 18 Presentation and Disclosure in Financial Statements Standard
IFRS 18 Presentation and Disclosure in Financial Statements Illustrative Examples
IFRS 18 Presentation and Disclosure in Financial Statements Basis for Conclusions
IFRS 19 Subsidiaries without Public Accountability Disclosures Standard
IFRS 19 Subsidiaries without Public Accountability Disclosures Basis for Conclusions
IAS 2 Inventories Standard
IAS 2 Inventories Basis for Conclusions
IAS 7 Statement of Cash Flows Standard
IAS 7 Statement of Cash Flows Illustrative Examples
IAS 7 Statement of Cash Flows Basis for Conclusions
IAS 8 Basis of Preparation of Financial Statements Standard
IAS 8 Basis of Preparation of Financial Statements Implementation Guidance
IAS 8 Basis of Preparation of Financial Statements Basis for Conclusions
IAS 10 Events after the Reporting Period Standard
IAS 10 Events after the Reporting Period Basis for Conclusions
IAS 12 Income Taxes Standard
IAS 12 Income Taxes Illustrative Examples
IAS 12 Income Taxes Basis for Conclusions
IAS 16 Property Plant and Equipment Standard
IAS 16 Property Plant and Equipment Basis for Conclusions
IAS 19 Employee Benefits Standard
IAS 19 Employee Benefits Implementation Guidance
IAS 19 Employee Benefits Basis for Conclusions
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Standard
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Basis for Conclusions
IAS 21 The Effects of Changes in Foreign Exchange Rates Standard
IAS 21 The Effects of Changes in Foreign Exchange Rates Illustrative Examples
IAS 21 The Effects of Changes in Foreign Exchange Rates Basis for Conclusions
IAS 23 Borrowing Costs Standard
IAS 23 Borrowing Costs Implementation Guidance
IAS 23 Borrowing Costs Basis for Conclusions
IAS 24 Related Party Disclosures Standard
IAS 24 Related Party Disclosures Illustrative Examples
IAS 24 Related Party Disclosures Basis for Conclusions
IAS 26 Accounting and Reporting by Retirement Benefit Plans Standard
IAS 27 Separate Financial Statements Standard
IAS 27 Separate Financial Statements Implementation Guidance
IAS 27 Separate Financial Statements Basis for Conclusions
IAS 28 Investments in Associates and Joint Ventures Standard
IAS 28 Investments in Associates and Joint Ventures Implementation Guidance
IAS 28 Investments in Associates and Joint Ventures Basis for Conclusions
IAS 29 Financial Reporting in Hyperinflationary Economies Standard
IAS 29 Financial Reporting in Hyperinflationary Economies Basis for Conclusions
IAS 32 Financial Instruments Presentation Standard
IAS 32 Financial Instruments Presentation Illustrative Examples
IAS 32 Financial Instruments Presentation Basis for Conclusions
IAS 33 Earnings per Share Standard
IAS 33 Earnings per Share Illustrative Examples
IAS 33 Earnings per Share Basis for Conclusions
IAS 34 Interim Financial Reporting Standard
IAS 34 Interim Financial Reporting Illustrative Examples
IAS 34 Interim Financial Reporting Basis for Conclusions
IAS 36 Impairment of Assets Standard
IAS 36 Impairment of Assets Illustrative Examples
IAS 36 Impairment of Assets Basis for Conclusions
IAS 37 Provisions, Contingent Liabilities and Contingent Assets Standard
IAS 37 Provisions, Contingent Liabilities and Contingent Assets Illustrative Examples
IAS 37 Provisions, Contingent Liabilities and Contingent Assets Basis for Conclusions
IAS 38 Intangible Assets Standard
IAS 38 Intangible Assets Illustrative Examples
IAS 38 Intangible Assets Basis for Conclusions
IAS 39 Financial Instruments Recognition and Measurement Standard
IAS 39 Financial Instruments Recognition and Measurement Illustrative Examples
IAS 39 Financial Instruments Recognition and Measurement Basis for Conclusions
IAS 40 Investment Property Standard
IAS 40 Investment Property Basis for Conclusions
IAS 41 Agriculture Standard
IAS 41 Agriculture Illustrative Examples
IAS 41 Agriculture Basis for Conclusions
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities Standard
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities Illustrative Examples
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities Basis for Conclusions
IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments Standard
IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments Basis for Conclusions
IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds Standard
IFRIC 5 Rights to Interests arising from Decommissioning Restoration and Environmental Rehabilitation Funds Basis for Conclusions
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment Standard
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment Basis for Conclusions
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Standard
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Illustrative Examples
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Basis for Conclusions
IFRIC 10 Interim Financial Reporting and Impairment Standard
IFRIC 10 Interim Financial Reporting and Impairment Basis for Conclusions
IFRIC 12 Service Concession Arrangements Standard
IFRIC 12 Service Concession Arrangements Illustrative Examples
IFRIC 12 Service Concession Arrangements Basis for Conclusions
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Standard
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Illustrative Examples
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Basis for Conclusions
IFRIC 16 Hedges of a Net Investment in a Foreign Operation Standard
IFRIC 16 Hedges of a Net Investment in a Foreign Operation Illustrative Examples
IFRIC 16 Hedges of a Net Investment in a Foreign Operation Basis for Conclusions
IFRIC 17 Distributions of Non-cash Assets to Owners Standard
IFRIC 17 Distributions of Non-cash Assets to Owners Illustrative Examples
IFRIC 17 Distributions of Non-cash Assets to Owners Basis for Conclusions
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments Standard
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments Basis for Conclusions
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine Standard
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine Basis for Conclusions
IFRIC 21 Levies Standard
IFRIC 21 Levies Illustrative Examples
IFRIC 21 Levies Basis for Conclusions
IFRIC 22 Foreign Currency Transactions and Advance Consideration Standard
IFRIC 22 Foreign Currency Transactions and Advance Consideration Illustrative Examples
IFRIC 22 Foreign Currency Transactions and Advance Consideration Basis for Conclusions
IFRIC 23 Uncertainty over Income Tax Treatments Standard
IFRIC 23 Uncertainty over Income Tax Treatments Illustrative Examples
IFRIC 23 Uncertainty over Income Tax Treatments Basis for Conclusions
SIC-7 Introduction of the Euro Standard
SIC-7 Introduction of the Euro Basis for Conclusions
SIC-10 Government Assistance—No Specific Relation to Operating Activities Standard
SIC-10 Government Assistance—No Specific Relation to Operating Activities Basis for Conclusions
SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders Standard
SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders Basis for Conclusions
SIC-29 Service Concession Arrangements—Disclosures Standard
SIC-29 Service Concession Arrangements—Disclosures Basis for Conclusions
SIC-32 Intangible Assets—Web Site Costs Standard
SIC-32 Intangible Assets—Web Site Costs Illustrative Examples
SIC-32 Intangible Assets—Web Site Costs Basis for Conclusions
IFRS Practice Statement 1 Management Commentary Illustrative Examples
IFRS Practice Statement 1 Management Commentary Basis for Conclusions
IFRS Practice Statement 2 Making Materiality Judgements Illustrative Examples
IFRS Practice Statement 2 Making Materiality Judgements Basis for Conclusions
Constitution Constitution
Due Process Handbook Due Process Handbook
Approval Board of Approval
Preface to IFRS Standards Preface