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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 July 2014.
 
If a Standard or Interpretation has been recently superseded, the superseded Standard or Interpretation  is identified by an (S) suffix together with the date from which it has been superseded (included in 'brackets' within the title).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.pdf539 KB IFRS 1
IFRS 2Share-based PaymentIFRS 2.pdf511 KB IFRS 2
IFRS 3Business CombinationsIFRS 3.pdf511 KB IFRS 3
IFRS 4Insurance ContractsIFRS 4.pdf562 KB IFRS 4
IFRS 5Non-current Assets Held for Sale and Discontinued OperationsIFRS 5.pdf511 KB IFRS 5
IFRS 6Exploration for and Evaluation of Mineral ResourcesIFRS 6.pdf500 KB IFRS 6
IFRS 7Financial Instruments - DisclosuresIFRS 7.pdf498 KB IFRS 7
IFRS 8Operating SegmentsIFRS 8.pdf514 KB IFRS 8
IFRS 9Financial InstrumentsIFRS 9.pdf560 KB IFRS 9
IFRS 10Consolidated Financial StatementsIFRS 10.pdf560 KB IFRS 10
IFRS 11Joint ArrangementsIFRS 11.pdf554 KB IFRS 11
IFRS 12Disclosure of Interests in Other EntitiesIFRS 12.pdf552 KB IFRS 12
IFRS 13Fair Value MeasurementIFRS 13.pdf562 KB IFRS 13
IFRS 14Regulatory Deferral AccountsIFRS 14.pdf494 KB IFRS 14
IFRS 15Revenue from Contracts with CustomersIFRS 15.pdf585 KB IFRS 15
IAS 1Presentation of Financial StatementsIAS 1.pdf537 KB IAS 1
IAS 2InventoriesIAS 2.pdf532 KB IAS 2
IAS 7Statement of Cash FlowsIAS 7.pdf486 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.pdf512 KB IAS 11
IAS 12Income TaxesIAS 12.pdf492 KB IAS 12
IAS 16Property, Plant and EquipmentIAS 16.pdf512 KB IAS 16
IAS 17LeasesIAS 17.pdf491 KB IAS 17
IAS 18RevenueIAS 18.pdf514 KB IAS 18
IAS 19Employee BenefitsIAS 19.pdf539 KB IAS 19
IAS 19 (S)Employee Benefits (Superseded from 1 Jan 2013)IAS 19 (S).pdf506 KB IAS 19 (S)
IAS 20Accounting for Government Grants and Disclosure of Government AssistanceIAS 20.pdf501 KB IAS 20
IAS 21The Effects of Changes in Foreign Exchange RatesIAS 21.pdf516 KB IAS 21
IAS 23Borrowing CostsIAS 23.pdf512 KB IAS 23
IAS 24Related Party DisclosuresIAS 24.pdf504 KB IAS 24
IAS 26Accounting and Reporting by Retirement Benefit PlansIAS 26.pdf514 KB IAS 26
IAS 27Separate Financial StatementsIAS 27.pdf533 KB IAS 27
IAS 27 (S)Consolidated and Separate Financial Statements (Superseded from 1 Jan 2013)IAS 27 (S).pdf533 KB IAS 27 (S)
IAS 28Investments in Associates and Joint VenturesIAS 28.pdf538 KB IAS 28
IAS 28 (S)Investments in Associates (Superseded from 1 Jan 2013)IAS 28 (S).pdf533 KB IAS 28 (S)
IAS 29Financial Reporting in Hyperinflationary EconomiesIAS 29.pdf488 KB IAS 29
IAS 31 (S)Interests in Joint Ventures (Superseded from 1 Jan 2013)IAS 31 (S).pdf531 KB IAS 31 (S)
IAS 32Financial Instruments - PresentationIAS 32.pdf493 KB IAS 32
IAS 33Earnings per ShareIAS 33.pdf513 KB IAS 33
IAS 34Interim Financial ReportingIAS 34.pdf532 KB IAS 34
IAS 36Impairment of AssetsIAS 36.pdf491 KB IAS 36
IAS 37Provisions, Contingent Liabilities and Contingent AssetsIAS 37.pdf534 KB IAS 37
IAS 38Intangible AssetsIAS 38.pdf497 KB IAS 38
IAS 39Financial Instruments - Recognition and MeasurementIAS 39.pdf574 KB IAS 39
IAS 40Investment PropertyIAS 40.pdf505 KB IAS 40
IAS 41AgricultureIAS 41.pdf534 KB IAS 41
IFRIC 1Changes in Existing Decommissioning, Restoration and Similar LiabilitiesIFRIC 1.pdf505 KB IFRIC 1
IFRIC 2Members’ Shares in Co-operative Entities and Similar InstrumentsIFRIC 2.pdf502 KB IFRIC 2
IFRIC 4Determining whether an Arrangement  contains a LeaseIFRIC 4.pdf509 KB IFRIC 4
IFRIC 5Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation FundsIFRIC 5.pdf505 KB IFRIC 5
IFRIC 6Liabilities arising from Participation in a Specific Market - Waste Electrical and Electronic EquipmentIFRIC 6.pdf506 KB IFRIC 6
IFRIC 7Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary EconomiesIFRIC 7.pdf500 KB IFRIC 7
IFRIC 9Reassessment of Embedded DerivativeIFRIC 9.pdf522 KB IFRIC 9
IFRIC 10Interim Financial Reporting and ImpairmentIFRIC 10.pdf494 KB IFRIC 10
IFRIC 12Service Concession ArrangementsIFRIC 12.pdf509 KB IFRIC 12
IFRIC 13Customer Loyalty ProgrammesIFRIC 13.pdf501 KB IFRIC 13
IFRIC 14IAS 19 - The Limit on a  Defined Benefit Asset, Minimum Funding Requirements and their InteractionIFRIC 14.pdf531 KB IFRIC 14
IFRIC 15Agreements for the Construction of Real EstateIFRIC 15.pdf500 KB IFRIC 15
IFRIC 16Hedges of a Net Investment in a Foreign OperationIFRIC 16.pdf504 KB IFRIC 16
IFRIC 17Distribution of Non-Cash Assets to OwnersIFRIC 17.pdf500 KB IFRIC 17
IFRIC 18Transfers of Assets from CustomersIFRIC 18.pdf503 KB IFRIC 18
IFRIC 19Extinguishing Financial Liabilities with Equity InstrumentsIFRIC 19.pdf489 KB IFRIC 19
IFRIC 20Stripping Costs in the Production Phase of a Surface MineIFRIC 20.pdf503 KB IFRIC 20
IFRIC 21LeviesIFRIC 21.pdf503 KB IFRIC 21
SIC 7Introduction of the EuroSIC 7.pdf521 KB SIC 7
SIC 10Government Assistance - No Specific Relation to Operating ActivitiesSIC 10.pdf497 KB SIC 10
SIC 12 (S)Consolidation: Special Purpose Entities (Superseded from 1 Jan 2013)SIC 12 (S).pdf524 KB SIC 12 (S)
SIC 13 (S)Jointly Controlled Entities - Non-Monetary Contributions by Venturers (Superseded from 1 Jan 2013)SIC 13 (S).pdf526 KB SIC 13 (S)
SIC 15Operating Leases - IncentivesSIC 15.pdf479 KB SIC 15
SIC 25Income Taxes - Changes in the Tax Status of an Entity or its ShareholdersSIC 25.pdf480 KB SIC 25
SIC 27Evaluating the Substance of Trans-actions Involving the Legal Form of a LeaseSIC 27.pdf504 KB SIC 27
SIC 29Service Concession Arrangements -DisclosureSIC 29.pdf481 KB SIC 29
SIC 31Revenue - Barter Transactions Involving Advertising ServicesSIC 31.pdf493 KB SIC 31
SIC 32Intangible Assets - Website CostsSIC 32.pdf495 KB SIC 32