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IFRS at a Glance

​IFRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.
 
IFRS at a Glance includes all IFRSs in issue for periods beginning on 1 January 2013.
 
If a Standard or Interpretation has been revised with a future effective date, the revised Standard or Interpretation has also been included and is identified by an (R) suffix.
 
If a Standard or Interpretation has been recently superseded, the superseded Standard or Interpretation  is identified by an (S) suffix together with the date from which it has been superseded (included in 'brackets' within the title).
 
June Cover.PNG

 
Please choose below to access individual IFRS at a Glance per Standard.
 
 
StandardUse SHIFT+ENTER to open the menu (new window).
  
Standard NameUse SHIFT+ENTER to open the menu (new window).
  
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IFRS 1First Time Adoption of International Financial Reporting StandardsIFRS 1.pdf577 KB IFRS 1
IFRS 2Share-based PaymentIFRS 2.pdf624 KB IFRS 2
IFRS 3Business CombinationsIFRS 3.pdf629 KB IFRS 3
IFRS 4Insurance ContractsIFRS 4.pdf675 KB IFRS 4
IFRS 5Non-current Assets Held for Sale and Discontinued OperationsIFRS 5.pdf629 KB IFRS 5
IFRS 6Exploration for and Evaluation of Mineral ResourcesIFRS 6.pdf617 KB IFRS 6
IFRS 7Financial Instruments - DisclosuresIFRS 7.pdf611 KB IFRS 7
IFRS 8Operating SegmentsIFRS 8.pdf631 KB IFRS 8
IFRS 9Financial InstrumentsIFRS 9.pdf713 KB IFRS 9
IFRS 10Consolidated Financial StatementsIFRS 10.pdf683 KB IFRS 10
IFRS 11Joint ArrangementsIFRS 11.pdf671 KB IFRS 11
IFRS 12Disclosure of Interests in Other EntitiesIFRS 12.pdf673 KB IFRS 12
IFRS 13Fair Value MeasurementIFRS 13.pdf677 KB IFRS 13
IAS 1Presentation of Financial StatementsIAS 1.pdf676 KB IAS 1
IAS 2InventoriesIAS 2.pdf391 KB IAS 2
IAS 7Statement of Cash FlowsIAS 7.pdf412 KB IAS 7
IAS 8Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 8.pdf642 KB IAS 8
IAS 10Events After the Reporting PeriodIAS 10.pdf607 KB IAS 10
IAS 11Construction ContractsIAS 11.pdf636 KB IAS 11
IAS 12Income TaxesIAS 12.pdf620 KB IAS 12
IAS 16Property, Plant and EquipmentIAS 16.pdf628 KB IAS 16
IAS 17LeasesIAS 17.pdf609 KB IAS 17
IAS 18RevenueIAS 18.pdf633 KB IAS 18
IAS 19Employee BenefitsIAS 19 R.pdf658 KB IAS 19 R
IAS 19 (S)Employee Benefits (Superseded from 1 Jan 2013)IAS 19.pdf626 KB IAS 19
IAS 20Accounting for Government Grants and Disclosure of Government AssistanceIAS 20.pdf618 KB IAS 20
IAS 21The Effects of Changes in Foreign Exchange RatesIAS 21.pdf636 KB IAS 21
IAS 23Borrowing CostsIAS 23.pdf628 KB IAS 23
IAS 24Related Party DisclosuresIAS 24.pdf626 KB IAS 24
IAS 26Accounting and Reporting by Retirement Benefit PlansIAS 26.pdf628 KB IAS 26
IAS 27Separate Financial StatementsIAS 27 R.pdf651 KB IAS 27 R
IAS 27 (S)Consolidated and Separate Financial Statements (Superseded from 1 Jan 2013)IAS 27.pdf666 KB IAS 27
IAS 28Investments in Associates and Joint VenturesIAS 28 R.pdf658 KB IAS 28 R
IAS 28 (S)Investments in Associates (Superseded from 1 Jan 2013)IAS 28.pdf646 KB IAS 28
IAS 29Financial Reporting in Hyperinflationary EconomiesIAS 29.pdf604 KB IAS 29
IAS 31 (S)Interests in Joint Ventures (Superseded from 1 Jan 2013)IAS 31.pdf649 KB IAS 31
IAS 32Financial Instruments - PresentationIAS 32.pdf609 KB IAS 32
IAS 33Earnings per ShareIAS 33.pdf628 KB IAS 33
IAS 34Interim Financial ReportingIAS 34.pdf650 KB IAS 34
IAS 36Impairment of AssetsIAS 36.pdf606 KB IAS 36
IAS 37Provisions, Contingent Liabilities and Contingent AssetsIAS 37.pdf652 KB IAS 37
IAS 38Intangible AssetsIAS 38.pdf612 KB IAS 38
IAS 39Financial Instruments - Recognition and MeasurementIAS 39.pdf703 KB IAS 39
IAS 40Investment PropertyIAS 40.pdf621 KB IAS 40
IAS 41AgricultureIAS 41.pdf649 KB IAS 41
IFRIC 1Changes in Existing Decommissioning, Restoration and Similar LiabilitiesIFRIC 1.pdf623 KB IFRIC 1
IFRIC 2Members’ Shares in Co-operative Entities and Similar InstrumentsIFRIC 2.pdf614 KB IFRIC 2
IFRIC 4Determining whether an Arrangement  contains a LeaseIFRIC 4.pdf626 KB IFRIC 4
IFRIC 5Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation FundsIFRIC 5.pdf620 KB IFRIC 5
IFRIC 6Liabilities arising from Participation in a Specific Market - Waste Electrical and Electronic EquipmentIFRIC 6.pdf621 KB IFRIC 6
IFRIC 7Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary EconomiesIFRIC 7.pdf613 KB IFRIC 7
IFRIC 9Reassessment of Embedded DerivativeIFRIC 9.pdf634 KB IFRIC 9
IFRIC 10Interim Financial Reporting and ImpairmentIFRIC 10.pdf609 KB IFRIC 10
IFRIC 12Service Concession ArrangementsIFRIC 12.pdf624 KB IFRIC 12
IFRIC 13Customer Loyalty ProgrammesIFRIC 13.pdf616 KB IFRIC 13
IFRIC 14IAS 19 - The Limit on a  Defined Benefit Asset, Minimum Funding Requirements and their InteractionIFRIC 14.pdf646 KB IFRIC 14
IFRIC 15Agreements for the Construction of Real EstateIFRIC 15.pdf616 KB IFRIC 15
IFRIC 16Hedges of a Net Investment in a Foreign OperationIFRIC 16.pdf618 KB IFRIC 16
IFRIC 17Distribution of Non-Cash Assets to OwnersIFRIC 17.pdf616 KB IFRIC 17
IFRIC 18Transfers of Assets from CustomersIFRIC 18.pdf544 KB IFRIC 18
IFRIC 19Extinguishing Financial Liabilities with Equity InstrumentsIFRIC 19.pdf532 KB IFRIC 19
IFRIC 20Stripping Costs in the Production Phase of a Surface MineIFRIC 20.pdf615 KB IFRIC 20
SIC 7Introduction of the EuroSIC 7.pdf637 KB SIC 7
SIC 10Government Assistance - No Specific Relation to Operating ActivitiesSIC 10.pdf612 KB SIC 10
SIC 12 (S)Consolidation: Special Purpose Entities (Superseded from 1 Jan 2013)SIC 12.pdf640 KB SIC 12
SIC 13 (S)Jointly Controlled Entities - Non-Monetary Contributions by Venturers (Superseded from 1 Jan 2013)SIC 13.pdf642 KB SIC 13
SIC 15Operating Leases - IncentivesSIC 15.pdf594 KB SIC 15
SIC 25Income Taxes - Changes in the Tax Status of an Entity or its ShareholdersSIC 25.pdf595 KB SIC 25
SIC 27Evaluating the Substance of Trans-actions Involving the Legal Form of a LeaseSIC 27.pdf620 KB SIC 27
SIC 29Service Concession Arrangements -DisclosureSIC 29.pdf595 KB SIC 29
SIC 31Revenue - Barter Transactions Involving Advertising ServicesSIC 31.pdf607 KB SIC 31
SIC 32Intangible Assets - Website CostsSIC 32.pdf607 KB SIC 32