IFRS
Standards:  Complete List showing Progress Instructions: Click on the link below to be transferred to the applicable pages that examine the Standards under the headings of: Summary Notes Standards - link to download at IASB.COM Comparison to US GAAP Example exam questions with worked answers        Real world comments The list items marked * have not yet been dealt with yet - which is most of them right now but we will get to them eventually! The items in Bold Brown have been completed and are links to that topic. For the ‘current situation’ report on the IFRS USA - click here Introduction *  IFRS Preface to the Standards IFRS Framework International Financial Reporting Standards *  IFRS 1 First-time Adoption of International Financial Reporting Standards *  IFRS 2 Share-based Payment *  IFRS 4 Insurance Contracts *  IFRS 5 Non-current Assets Held for Sale and Discontinued Operations *  IFRS 6 Exploration for and Evaluation of Mineral Assets *  IFRS 7 Financial Instruments: Disclosures *  IFRS 8 Operating Segments *  IFRS 9 Financial Instruments *  IFRS 10 Consolidated Financial Statements *  IFRS 11 Joint Arrangements *  IFRS 12 Disclosure of Interests in Other Entities International Accounting Standards *    IAS 1 Presentation of Financial Statements IAS 2 Inventories  *    IAS 7 Statement of Cash Flows IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 Events After the Reporting Period  *    IAS 11 Construction Contracts (to be replaced by new Revenue Standard) *    IAS 12 Income Taxes IAS 16 Property, Plant and Equipment IAS 17 Leases    and Exposure Draft 2010-9 IAS 18 Revenue and also a separate site at Exposure draft 2010/6 Revenue *    IAS 19 Employee Benefits *    IAS 20 Accounting for Government Grants and Disclosure of Government Assistance *    IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 23 Borrowing Costs  *    IAS 24 Related Party Disclosures *    IAS 26 Accounting and Reporting by Retirement Benefit Plans *    IAS 29 Financial Reporting in Hyperinflationary Economies *    IAS 31 Interests In Joint Ventures *    IAS 33 Earnings Per Share *    IAS 34 Interim Financial Reporting *    IAS 36 Impairment of Assets *    IAS 37 Provisions, Contingent Liabilities and Contingent Assets *    IAS 38 Intangible Assets *    IAS 39 Financial Instruments: Recognition and Measurement IAS 40 Investment Property  *    IAS 41 Agriculture *    IFRS for SMEs Superseded and withdrawn *  IAS 3 Consolidated Financial Statements – Superseded by IAS 27 and IAS 28. *  IAS 4 Depreciation Accounting – Withdrawn *  IAS 5 Information to Be Disclosed in Financial Statements - Superseded by IAS 1 *  IAS 6 Accounting Responses to Changing Prices – Superseded by IAS 15 *  IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 *  IAS 13 Presentation of Current Assets and Current Liabilities – Superseded by IAS 1 *  IAS 14 Segment Reporting – Superseded by IFRS 8  *  IAS 15 Information Reflecting the Effects of Changing Prices – Withdrawn *  IAS 22 Business Combinations – Superseded by IFRS 3 *  IAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 *  IAS 27 Consolidated and Separate Financial Statements – Superseded by IFRS 10, 11, 12  *  IAS 28 Investments in Associates – Superseded by IFRS 10, 11, 12 *  IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 *  IAS 32 Financial Instruments: Presentation – Disclosure provisions superseded by IFRS 7 *  IAS 35 Discontinuing Operations – Superseded by IFRS 5
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