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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 2015.
 
If a Standard or Interpretation has been recently superseded, the superseded Standard or Interpretation  is identified by an (S) suffix together with the date from which it has been superseded (included in 'brackets' within the title).
 
Front Cover Jan 2014.jpg

Please choose below to access individual IFRS at a Glance per Standard.
 
 
  
  
  
  
  
IFRS 1First Time Adoption of International Financial Reporting StandardsIFRS 1.pdf154 KB IFRS 1
IFRS 2Share-based PaymentIFRS 2.pdf381 KB IFRS 2
IFRS 3Business CombinationsIFRS 3.pdf381 KB IFRS 3
IFRS 4Insurance ContractsIFRS 4.pdf433 KB IFRS 4
IFRS 5Non-current Assets Held for Sale and Discontinued OperationsIFRS 5.pdf383 KB IFRS 5
IFRS 6Exploration for and Evaluation of Mineral ResourcesIFRS 6.pdf370 KB IFRS 6
IFRS 7Financial Instruments - DisclosuresIFRS 7.pdf368 KB IFRS 7
IFRS 8Operating SegmentsIFRS 8.pdf384 KB IFRS 8
IFRS 9Financial InstrumentsIFRS 9.pdf441 KB IFRS 9
IFRS 10Consolidated Financial StatementsIFRS 10.pdf431 KB IFRS 10
IFRS 11Joint ArrangementsIFRS 11.pdf424 KB IFRS 11
IFRS 12Disclosure of Interests in Other EntitiesIFRS 12.pdf422 KB IFRS 12
IFRS 13Fair Value MeasurementIFRS 13.pdf433 KB IFRS 13
IFRS 14Regulatory Deferral AccountsIFRS 14.pdf364 KB IFRS 14
IFRS 15Revenue from Contracts with CustomersIFRS 15.pdf587 KB IFRS 15
IAS 1Presentation of Financial StatementsIAS 1.pdf538 KB IAS 1
IAS 2InventoriesIAS 2.pdf532 KB IAS 2
IAS 7Statement of Cash FlowsIAS 7.pdf487 KB IAS 7
IAS 8Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 8.pdf516 KB IAS 8
IAS 10Events After the Reporting PeriodIAS 10.pdf485 KB IAS 10
IAS 11Construction ContractsIAS 11.pdf513 KB IAS 11
IAS 12Income TaxesIAS 12.pdf493 KB IAS 12
IAS 16Property, Plant and EquipmentIAS 16.pdf513 KB IAS 16
IAS 17LeasesIAS 17.pdf492 KB IAS 17
IAS 18RevenueIAS 18.pdf515 KB IAS 18
IAS 19Employee BenefitsIAS 19.pdf540 KB IAS 19
IAS 19 (S)Employee Benefits (Superseded from 1 Jan 2013)IAS 19 (S).pdf507 KB IAS 19 (S)
IAS 20Accounting for Government Grants and Disclosure of Government AssistanceIAS 20.pdf502 KB IAS 20
IAS 21The Effects of Changes in Foreign Exchange RatesIAS 21.pdf517 KB IAS 21
IAS 23Borrowing CostsIAS 23.pdf514 KB IAS 23
IAS 24Related Party DisclosuresIAS 24.pdf505 KB IAS 24
IAS 26Accounting and Reporting by Retirement Benefit PlansIAS 26.pdf515 KB IAS 26
IAS 27Separate Financial StatementsIAS 27.pdf404 KB IAS 27
IAS 27 (S)Consolidated and Separate Financial Statements (Superseded from 1 Jan 2013)IAS 27 (S).pdf404 KB IAS 27 (S)
IAS 28Investments in Associates and Joint VenturesIAS 28.pdf409 KB IAS 28
IAS 28 (S)Investments in Associates (Superseded from 1 Jan 2013)IAS 28 (S).pdf404 KB IAS 28 (S)
IAS 29Financial Reporting in Hyperinflationary EconomiesIAS 29.pdf358 KB IAS 29
IAS 31 (S)Interests in Joint Ventures (Superseded from 1 Jan 2013)IAS 31 (S).pdf402 KB IAS 31 (S)
IAS 32Financial Instruments - PresentationIAS 32.pdf363 KB IAS 32
IAS 33Earnings per ShareIAS 33.pdf384 KB IAS 33
IAS 34Interim Financial ReportingIAS 34.pdf402 KB IAS 34
IAS 36Impairment of AssetsIAS 36.pdf362 KB IAS 36
IAS 37Provisions, Contingent Liabilities and Contingent AssetsIAS 37.pdf404 KB IAS 37
IAS 38Intangible AssetsIAS 38.pdf367 KB IAS 38
IAS 39Financial Instruments - Recognition and MeasurementIAS 39.pdf444 KB IAS 39
IAS 40Investment PropertyIAS 40.pdf375 KB IAS 40
IAS 41AgricultureIAS 41.pdf404 KB IAS 41
IFRIC 1Changes in Existing Decommissioning, Restoration and Similar LiabilitiesIFRIC 1.pdf375 KB IFRIC 1
IFRIC 2Members’ Shares in Co-operative Entities and Similar InstrumentsIFRIC 2.pdf372 KB IFRIC 2
IFRIC 4Determining whether an Arrangement  contains a LeaseIFRIC 4.pdf379 KB IFRIC 4
IFRIC 5Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation FundsIFRIC 5.pdf375 KB IFRIC 5
IFRIC 6Liabilities arising from Participation in a Specific Market - Waste Electrical and Electronic EquipmentIFRIC 6.pdf376 KB IFRIC 6
IFRIC 7Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary EconomiesIFRIC 7.pdf371 KB IFRIC 7
IFRIC 9Reassessment of Embedded DerivativeIFRIC 9.pdf393 KB IFRIC 9
IFRIC 10Interim Financial Reporting and ImpairmentIFRIC 10.pdf364 KB IFRIC 10
IFRIC 12Service Concession ArrangementsIFRIC 12.pdf379 KB IFRIC 12
IFRIC 13Customer Loyalty ProgrammesIFRIC 13.pdf371 KB IFRIC 13
IFRIC 14IAS 19 - The Limit on a  Defined Benefit Asset, Minimum Funding Requirements and their InteractionIFRIC 14.pdf402 KB IFRIC 14
IFRIC 15Agreements for the Construction of Real EstateIFRIC 15.pdf370 KB IFRIC 15
IFRIC 16Hedges of a Net Investment in a Foreign OperationIFRIC 16.pdf374 KB IFRIC 16
IFRIC 17Distribution of Non-Cash Assets to OwnersIFRIC 17.pdf370 KB IFRIC 17
IFRIC 18Transfers of Assets from CustomersIFRIC 18.pdf374 KB IFRIC 18
IFRIC 19Extinguishing Financial Liabilities with Equity InstrumentsIFRIC 19.pdf360 KB IFRIC 19
IFRIC 20Stripping Costs in the Production Phase of a Surface MineIFRIC 20.pdf373 KB IFRIC 20
IFRIC 21LeviesIFRIC 21.pdf374 KB IFRIC 21
SIC 7Introduction of the EuroSIC 7.pdf392 KB SIC 7
SIC 10Government Assistance - No Specific Relation to Operating ActivitiesSIC 10.pdf367 KB SIC 10
SIC 12 (S)Consolidation: Special Purpose Entities (Superseded from 1 Jan 2013)SIC 12 (S).pdf395 KB SIC 12 (S)
SIC 13 (S)Jointly Controlled Entities - Non-Monetary Contributions by Venturers (Superseded from 1 Jan 2013)SIC 13 (S).pdf397 KB SIC 13 (S)
SIC 15Operating Leases - IncentivesSIC 15.pdf349 KB SIC 15
SIC 25Income Taxes - Changes in the Tax Status of an Entity or its ShareholdersSIC 25.pdf351 KB SIC 25
SIC 27Evaluating the Substance of Trans-actions Involving the Legal Form of a LeaseSIC 27.pdf374 KB SIC 27
SIC 29Service Concession Arrangements -DisclosureSIC 29.pdf352 KB SIC 29
SIC 31Revenue - Barter Transactions Involving Advertising ServicesSIC 31.pdf364 KB SIC 31
SIC 32Intangible Assets - Website CostsSIC 32.pdf365 KB SIC 32