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INTERNATIONAL ACCOUNTING STANDARDS
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INTERNATIONAL ACCOUNTING STANDARDS
Blog

INTERNATIONAL ACCOUNTING STANDARDS

International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC) and endorsed and amended by the International Accounting Standards Board (IASB). The IASB will also reissue standards in this series where appropriate.

# NAME ISSUED
IAS 1 Pre­sen­ta­tion of Financial State­ments 2007*
IAS 2 In­ven­to­ries 2005*
IAS 3 Con­sol­i­dated Financial State­ments
Su­per­seded in 1989 by IAS 27 and IAS 28		 1976
IAS 4 De­pre­ci­a­tion Accounting
Withdrawn in 1999		  
IAS 5 In­for­ma­tion to Be Disclosed in Financial State­ments
Su­per­seded by IAS 1 effective 1 July 1998		 1976
IAS 6 Accounting Responses to Changing Prices
Su­per­seded by IAS 15, which was withdrawn December 2003		  
IAS 7 Statement of Cash Flows 1992
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 2003
IAS 9 Accounting for Research and De­vel­op­ment Ac­tiv­i­ties
Su­per­seded by IAS 38 effective 1 July 1999		  
IAS 10 Events After the Reporting Period 2003
IAS 11 Con­struc­tion Contracts
Su­per­seded by IFRS 15 as of 1 January 2017		 1993
IAS 12 Income Taxes 1996*
IAS 13 Pre­sen­ta­tion of Current Assets and Current Li­a­bil­i­ties
Su­per­seded by IAS 1 effective 1 July 1998		  
IAS 14 Segment Reporting
Su­per­seded by IFRS 8 effective 1 January 2009		 1997
IAS 15 In­for­ma­tion Re­flect­ing the Effects of Changing Prices
Withdrawn December 2003		 2003
IAS 16 Property, Plant and Equipment 2003*
IAS 17 Leases
Su­per­seded by IFRS 16 effective 1 January 2019		 2003*
IAS 18 Revenue
Su­per­seded by IFRS 15 effective 1 January 2017		 1993*
IAS 19 Employee Benefits (1998)
Su­per­seded by IAS 19 (2011) effective 1 January 2013		 1998
IAS 19 Employee Benefits (2011) 2011*
IAS 20 Accounting for Gov­ern­ment Grants and Dis­clo­sure of Gov­ern­ment As­sis­tance 1983
IAS 21 The Effects of Changes in Foreign Exchange Rates 2003*
IAS 22 Business Com­bi­na­tions
Su­per­seded by IFRS 3 effective 31 March 2004		 1998*
IAS 23 Borrowing Costs 2007*
IAS 24 Related Party Dis­clo­sures 2009*
IAS 25 Accounting for In­vest­ments
Su­per­seded by IAS 39 and IAS 40 effective 2001		  
IAS 26 Accounting and Reporting by Re­tire­ment Benefit Plans 1987
IAS 27 Separate Financial State­ments (2011) 2011
IAS 27 Con­sol­i­dated and Separate Financial State­ments
Su­per­seded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013		 2003
IAS 28 In­vest­ments in As­so­ci­ates and Joint Ventures (2011) 2011
IAS 28 In­vest­ments in As­so­ci­ates
Su­per­seded by IAS 28 (2011) and IFRS 12 effective 1 January 2013		 2003
IAS 29 Financial Reporting in Hy­per­in­fla­tion­ary Economies 1989
IAS 30 Dis­clo­sures in the Financial State­ments of Banks and Similar Financial In­sti­tu­tions
Su­per­seded by IFRS 7 effective 1 January 2007		 1990
IAS 31 Interests In Joint Ventures
Su­per­seded by IFRS 11 and IFRS 12 effective 1 January 2013		 2003*
IAS 32 Financial In­stru­ments: Pre­sen­ta­tion 2003*
IAS 33 Earnings Per Share 2003*
IAS 34 Interim Financial Reporting 1998
IAS 35 Dis­con­tin­u­ing Op­er­a­tions
Su­per­seded by IFRS 5 effective 1 January 2005		 1998
IAS 36 Im­pair­ment of Assets 2004*
IAS 37 Pro­vi­sions, Con­tin­gent Li­a­bil­i­ties and Con­tin­gent Assets 1998
IAS 38 In­tan­gi­ble Assets 2004*
IAS 39 Financial In­stru­ments: Recog­ni­tion and Mea­sure­ment
Su­per­seded by IFRS 9 where IFRS 9 is applied		 2003*
IAS 40 In­vest­ment Property 2003*
IAS 41 Agri­cul­ture 2001

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