International Financial Reporting Standards

International Financial Reporting Standards (IFRS)

The IFRS and IAS standards currently in effect, issued by the International Accounting Standards Board (IASB), grouped by area. Standards that have been withdrawn and replaced by newer ones (e.g. IAS 1, 11, 17, 18) are not included in this list.

The interactive standards library on ifrs.org requires free registration to access. However, the IFRS Foundation itself publishes the full text of most standards as individual PDF files in open access, with no registration required — that is what the links below lead to. This is the "2021 Issued IFRS Standards (Part A)" archive, i.e. the text of the standards as of 1 January 2021 — later narrow-scope amendments to individual standards are not reflected in it. For the two standards issued after that date (IFRS 18 and IFRS 19), no free PDF is yet available on ifrs.org — alternative official sources are used for them below (see footnotes).

General Principles and Presentation of Financial Statements

IFRS 18Presentation and Disclosure in Financial Statements ^* IAS 8Basis of Preparation of Financial Statements IAS 10Events after the Reporting Period IAS 24Related Party Disclosures IAS 33Earnings per Share IAS 34Interim Financial Reporting

Assets

IAS 2Inventories IAS 16Property, Plant and Equipment IAS 36Impairment of Assets IAS 38Intangible Assets IAS 40Investment Property IAS 41Agriculture IFRS 6Exploration for and Evaluation of Mineral Resources IFRS 5Non-current Assets Held for Sale and Discontinued Operations

Financial Instruments

IFRS 7Financial Instruments: Disclosures IFRS 9Financial Instruments IAS 32Financial Instruments: Presentation IAS 39Financial Instruments: Recognition and Measurement (transitional provisions)

Revenue, Benefits and Liabilities

IFRS 15Revenue from Contracts with Customers IFRS 2Share-based Payment IAS 19Employee Benefits IAS 20Accounting for Government Grants and Disclosure of Government Assistance IAS 26Accounting and Reporting by Retirement Benefit Plans IAS 37Provisions, Contingent Liabilities and Contingent Assets

Business Combinations and Consolidation

IFRS 3Business Combinations IFRS 10Consolidated Financial Statements IFRS 11Joint Arrangements IFRS 12Disclosure of Interests in Other Entities IAS 27Separate Financial Statements IAS 28Investments in Associates and Joint Ventures

Industry-Specific and Special Standards

IFRS 1First-time Adoption of International Financial Reporting Standards IFRS 8Operating Segments IFRS 13Fair Value Measurement IFRS 14Regulatory Deferral Accounts IFRS 16Leases IFRS 17Insurance Contracts IFRS 19Subsidiaries without Public Accountability: Disclosures ^** IAS 12Income Taxes IAS 7Statement of Cash Flows IAS 21The Effects of Changes in Foreign Exchange Rates IAS 23Borrowing Costs IAS 29Financial Reporting in Hyperinflationary Economies

* IFRS 18 was issued in April 2024 and has not yet been added to the IFRS Foundation's free standards archive, so the link leads to the text endorsed for use in the EU (EUR-Lex, the official EU legislation database).

** IFRS 19 was issued in May 2024 and is not yet freely available on ifrs.org for the same reason, so the link leads to the official document from the UK Endorsement Board, which has adopted the standard for use.

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