List of IFRS standards 2021

Here you can find the complete list of international accounting standards and financial reporting standards updated to 2021

IFRS Standards

IFRS 1 First-time Adoption of International Financial Reporting Standards

IFRS 2 Share-based Payment

IFRS 3 Business Combinations

IFRS 4 Insurance Contracts

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 6 Exploration for and Evaluation of Mineral Resources

IFRS 7 Financial Instruments: Disclosures

IFRS 8 Operating Segments

IFRS 9 Financial Instruments

IFRS 10 Consolidated Financial Statements

IFRS 11 Joint Arrangements

IFRS 12 Disclosure of Interests in Other Entities

IFRS 13 Fair Value Measurement

IFRS 14 Regulatory Deferral Accounts

IFRS 15 Revenue from Contracts with Customers

IFRS 16 Leases

IFRS 17 Insurance Contracts

IAS Standards

IAS 1 Presentation of Financial Statements

 

 

IAS 2 Inventories

 

 

IAS 7 Statement of Cash Flows

 

 

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

 

 

IAS 10 Events after the Reporting Period

 

 

IAS 12 Income Taxes

 

 

IAS 16 Property, Plant and Equipment

 

 

IAS 19 Employee Benefits

 

 

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

 

 

IAS 21 The Effects of Changes in Foreign Exchange Rates

 

 

IAS 23 Borrowing Costs

 

 

IAS 24 Related Party Disclosures

 

 

IAS 26 Accounting and Reporting by Retirement Benefit Plans

 

 

IAS 27 Separate Financial Statements

 

 

IAS 28 Investments in Associates and Joint Ventures

 

 

IAS 29 Financial Reporting in Hyperinflationary Economies

 

 

IAS 32 Financial Instruments: Presentation

 

 

IAS 33 Earnings per Share

 

 

IAS 34 Interim Financial Reporting

 

 

IAS 36 Impairment of Assets

 

 

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

 

 

IAS 38 Intangible Assets

 

 

IAS 39 Financial Instruments: Recognition and Measurement

 

 

IAS 40 Investment Property

 

 

IAS 41 Agriculture

Interpretations IFRIC

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments

IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental  Rehabilitation Funds

IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment

IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

IFRIC 10 Interim Financial Reporting and Impairment 

IFRIC 12 Service Concession Arrangements 

IFRIC 14 IAS 19—the Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

IFRIC 16 Hedges of a Net Investment in a Foreign Operation

IFRIC 17 Distributions of Non-cash Assets to Owners

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine

IFRIC 21 Levies

IFRIC 22 Foreign Currency Transactions and Advance Consideration

IFRIC 23 Uncertainty over Income Tax Treatments

Interpretations SIC

SIC‑7 Introduction of the Euro

SIC‑10 Government Assistance – No Specific Relation to Operating Activities

SIC‑25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

SIC‑29 Service Concession Arrangements: Disclosures

SIC‑32 Intangible Assets – Web Site Costs