BDO International | IFRS at a Glance

IFRS at a Glance

IFRS at a Glance (IAAG) has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

IAAG includes all IFRSs in issue as at 31 December 2011.

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.

	Standard	Type	File Size	Name
	IFRS at a Glance		1813 KB	IAAG

Please choose below to access individual IFRS at a Glance per Standard.

Standard	Standard Name	File Size	Name
IFRS 1	First Time Adoption of International Financial Reporting Standards	454 KB	IFRS 1
IFRS 2	Share-based Payment	458 KB	IFRS 2
IFRS 3	Business Combinations	480 KB	IFRS 3
IFRS 4	Insurance Contracts	442 KB	IFRS 4
IFRS 5	Non-current Assets Held for Sale and Discontinued Operations	461 KB	IFRS 5
IFRS 6	Exploration for and Evaluation of Mineral Resources	440 KB	IFRS 6
IFRS 7	Financial Instruments - Disclosures	453 KB	IFRS 7
IFRS 8	Operating Segments	472 KB	IFRS 8
IFRS 9	Financial Instruments	567 KB	IFRS 9
IFRS 10	Consolidated Financial Statements	511 KB	IFRS 10
IFRS 11	Joint Arrangements	481 KB	IFRS 11
IFRS 12	Disclosure of Interests in Other Entities	525 KB	IFRS 12
IFRS 13	Fair Value Measurement	533 KB	IFRS 13
IAS 1	Presentation of Financial Statements	460 KB	IAS 1
IAS 2	Inventories	516 KB	IAS 2
IAS 7	Statement of Cash Flows	435 KB	IAS 7
IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors	464 KB	IAS 8
IAS 10	Events After the Reporting Period	448 KB	IAS 10
IAS 11	Construction Contracts	450 KB	IAS 11
IAS 12	Income Taxes	471 KB	IAS 12
IAS 16	Property, Plant and Equipment	480 KB	IAS 16
IAS 17	Leases	467 KB	IAS 17
IAS 18	Revenue	478 KB	IAS 18
IAS 19 (R)	Employee Benefits	507 KB	IAS 19 R
IAS 19	Employee Benefits	471 KB	IAS 19
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance	474 KB	IAS 20
IAS 21	The Effects of Changes in Foreign Exchange Rates	463 KB	IAS 21
IAS 23	Borrowing Costs	450 KB	IAS 23
IAS 24	Related Party Disclosures	449 KB	IAS 24
IAS 26	Accounting and Reporting by Retirement Benefit Plans	420 KB	IAS 26
IAS 27 (R)	Separate Financial Statements	488 KB	IAS 27 R
IAS 27	Consolidated and Separate Financial Statements	524 KB	IAS 27
IAS 28 (R)	Investments in Associates and Joint Ventures	477 KB	IAS 28 R
IAS 28	Investments in Associates	487 KB	IAS 28
IAS 29	Financial Reporting in Hyperinflationary Economies	433 KB	IAS 29
IAS 31	Interests in Joint Ventures	500 KB	IAS 31
IAS 32	Financial Instruments - Presentation	461 KB	IAS 32
IAS 33	Earnings per Share	478 KB	IAS 33
IAS 34	Interim Financial Reporting	487 KB	IAS 34
IAS 36	Impairment of Assets	456 KB	IAS 36
IAS 37	Provisions, Contingent Liabilities and Contingent Assets	486 KB	IAS 37
IAS 38	Intangible Assets	466 KB	IAS 38
IAS 39	Financial Instruments - Recognition and Measurement	545 KB	IAS 39
IAS 40	Investment Property	439 KB	IAS 40
IAS 41	Agriculture	464 KB	IAS 41
IFRIC 1	Changes in Existing Decommissioning, Restoration and Similar Liabilities	460 KB	IFRIC 1
IFRIC 2	Members’ Shares in Co-operative Entities and Similar Instruments	468 KB	IFRIC 2
IFRIC 4	Determining whether an Arrangement contains a Lease	445 KB	IFRIC 4
IFRIC 5	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	449 KB	IFRIC 5
IFRIC 6	Liabilities arising from Participation in a Specific Market - Waste Electrical and Electronic Equipment	444 KB	IFRIC 6
IFRIC 7	Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies	459 KB	IFRIC 7
IFRIC 9	Reassessment of Embedded Derivative	448 KB	IFRIC 9
IFRIC 10	Interim Financial Reporting and Impairment	441 KB	IFRIC 10
IFRIC 12	Service Concession Arrangements	511 KB	IFRIC 12
IFRIC 13	Customer Loyalty Programmes	447 KB	IFRIC 13
IFRIC 14	IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	490 KB	IFRIC 14
IFRIC 15	Agreements for the Construction of Real Estate	436 KB	IFRIC 15
IFRIC 16	Hedges of a Net Investment in a Foreign Operation	453 KB	IFRIC 16
IFRIC 17	Distribution of Non-Cash Assets to Owners	420 KB	IFRIC 17
IFRIC 18	Transfers of Assets from Customers	453 KB	IFRIC 18
IFRIC 19	Extinguishing Financial Liabilities with Equity Instruments	453 KB	IFRIC 19
IFRIC 20	Stripping Costs in the Production Phase of a Surface Mine	453 KB	IFRIC 20
SIC 7	Introduction of the Euro	443 KB	SIC 7
SIC 10	Government Assistance - No Specific Relation to Operating Activities	444 KB	SIC 10
SIC 12	Consolidation: Special Purpose Entities	451 KB	SIC 12
SIC 13	Jointly Controlled Entities - Non-Monetary Contributions by Venturers	452 KB	SIC 13
SIC 15	Operating Leases - Incentives	440 KB	SIC 15
SIC 25	Income Taxes - Changes in the Tax Status of an Entity or its Shareholders	443 KB	SIC 25
SIC 27	Evaluating the Substance of Trans-actions Involving the Legal Form of a Lease	438 KB	SIC 27
SIC 29	Service Concession Arrangements -Disclosure	454 KB	SIC 29
SIC 31	Revenue - Barter Transactions Involving Advertising Services	431 KB	SIC 31
SIC 32	Intangible Assets - Website Costs	445 KB	SIC 32