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Click on a Standard below to see information about all of the Board and the Interpretations Committee's activities to support consistent application of that Standard. You will also find links to active projects that relate to the Standard.

Standard title
Conceptual Framework for Financial Reporting
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IFRS 1 First-time Adoption of International Financial Reporting Standards
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IFRS 2 Share-based Payment
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IFRS 3 Business Combinations
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IFRS 4 Insurance Contracts
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IFRS 5 Non-cash Assets Held for Sale and Discontinued Operations
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IFRS 6 Exploration for and Evaluation of Mineral Resources
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IFRS 7 Financial Instruments: Disclosures
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IFRS 8 Operating Segments
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IFRS 9 Financial Instruments
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IFRS 10 Consolidated Financial Statements
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IFRS 11 Joint Arrangements
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IFRS 12 Disclosure of Interests in Other Entities
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IFRS 13 Fair Value Measurement
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IFRS 14 Regulatory Deferral Accounts
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IFRS 15 Revenue from Contracts with Customers
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IFRS 16 Leases
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IFRS 17 Insurance Contracts
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IAS 1 Presentation of Financial Statements
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IAS 2 Inventories
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IAS 7 Statement of Cash Flows
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IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
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IAS 10 Events after the Reporting Period
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IAS 12 Income Taxes
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IAS 16 Property, Plant and Equipment
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IAS 19 Employee Benefits
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IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
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IAS 21 The Effects of Changes in Foreign Exchange Rates
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IAS 23 Borrowing Costs
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IAS 24 Related Party Disclosures
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IAS 26 Accounting and Reporting by Retirement Benefit Plans
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IAS 27 Separate Financial Statements
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IAS 28 Investments in Associates and Joint Ventures
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IAS 29 Financial Reporting in Hyperinflationary Economies
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IAS 32 Financial Instruments: Presentation
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IAS 33 Earnings per Share
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IAS 34 Interim Financial Reporting
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IAS 36 Impairment of Assets
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IAS 37 Provisions, Contingent Liabilities and Contingent Assets
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IAS 38 Intangible Assets
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IAS 39 Financial Instruments: Recognition and Measurement
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IAS 40 Investment Property
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IAS 41 Agriculture
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