List of International Financial Reporting Standards

This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.^[1][2]

The IFRS include

• The Conceptual Framework for Financial Reporting；
• The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) —developed by the International Accounting Standards Committee (IASC) and adopted by the International Accounting Standards Board (IASB);
• The Interpretations —developed by the International Financial Reporting Interpretations Committee (IFRIC) and the Standing Interpretations Committee (SIC)；
• The IFRS Practice Statements.^[3]

The list contains all standards, interpretations and practice statements regardless whether they have been suspended.

List of the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS)

List of the Interpretations (IFRIC and SIC)

List of the Practice Statements

^[5]

References

1. IFRS Foundation, 2012. About the IFRS Foundation and the IASB Archived 2012-07-23 at the Wayback Machine. Retrieved on April 22, 2012.
2. IFRS Foundation, 2012. Access the unaccompanied standards and their technical summaries Archived 2012-04-28 at the Wayback Machine. Retrieved on April 22, 2012.
3. ifrs.com, retrieved on February 17, 2024 link:https://www.ifrs.org/issued-standards/list-of-standards/
4. IASPlus, 2012. SIC D26 - IAS Plus. Retrieved on October 25, 2012.
5. ifrs.com, retrieved on February 17, 2024 link:https://www.ifrs.org/issued-standards/list-of-standards/

External links

• International Accounting Standards Board website^{[permanent dead link]}