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International Financial Reporting Standards # IFRS 1 IFRS 2 IFRS 3 IFRS 4 IFRS 5 IFRS 6 IFRS 7 IFRS 8 IFRS 9 IFRS 10 IFRS

11 IFRS 12 IFRS 13

International Accounting Standards # IAS 1 IAS 2 IAS 3 IAS 4 IAS 5 IAS 6 IAS 7 IAS 8 IAS 9 IAS 10 IAS 11 IAS 12 IAS 13 IAS 14 IAS 15 IAS 16 IAS 17 IAS 18 IAS 19 IAS 19 IAS 20 IAS 21 IAS 22 IAS 23 IAS 24 IAS 25 IAS 26 IAS 27 IAS 27 IAS 28 IAS 28 IAS 29 IAS 30 IAS 31 IAS 32 IAS 33 IAS 34 IAS 35 IAS 36 IAS 37 IAS 38 IAS 39 IAS 40 IAS 41

IFRIC Interpretations # IFRIC 1 IFRIC 2 IFRIC 3 IFRIC 4 IFRIC 5 IFRIC 6 IFRIC 7 IFRIC 8 IFRIC 9 IFRIC 10 IFRIC 11 IFRIC 12 IFRIC 13 IFRIC 14 IFRIC 15 IFRIC 16 IFRIC 17 IFRIC 18 IFRIC 19 IFRIC 20 SIC Interpretations # SIC 1 Superseded SIC 2 Superseded SIC 3 Superseded SIC 5 Superseded SIC 6 Superseded SIC 7 SIC 8 Superseded SIC 9 Superseded SIC 10 SIC 11 Superseded SIC 12 SIC 13 SIC 14 Superseded SIC 15 SIC 16 Superseded SIC 17 Superseded SIC 18 Superseded SIC 19 Superseded SIC 20 Superseded SIC 21 SIC 22

Superseded SIC 23 Superseded SIC 24 Superseded SIC 25 SIC 27 SIC 28 Superseded SIC 29 SIC 30 Superseded SIC 31 SIC 32 SIC 33 Superseded Other pronouncements Name Conceptual Framework for Financial Statements 2010 Preface to International Financial Reporting Standards IFRS for Small and Medium Sized Entities IFRS Practice Statement Management Commentary Name Conceptual Framework for Financial Statements 2010 Preface to International Financial Reporting Standards IFRS for Small and Medium Sized Entities IFRS Practice Statement Management Commentary

Name First-time Adoption of International Financial Standards Share-based Payment Business Combinations Insurance Contracts Non-current Assets Held for Sale and Discontinued Operations Exploration for and Evaluation of Mineral Assets Financial Instruments: Disclosures Operating Segments Financial Instruments Consolidated Financial Statements Joint Arrangements Disclosure of Interests in Other Entities Fair Value Measurement

Issued 2008* 2004 2008* 2004 2004 2004 2005 2006 2010* 2011 2011 2011 2011

Name Presentation of Financial Statements Inventories Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS 28 Depreciation Accounting Withdrawn in 1999 Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July 1998 Accounting Responses to Changing Prices Superseded by IAS 15, which was withdrawn December 2003 Statement of Cash Flows Accounting Policies, Changes in Accounting Estimates and Errors Accounting for Research and Development Activities Superseded by IAS 39 effective 1 July 1999 Events After the Reporting Period Construction Contracts Income Taxes Presentation of Current Assets and Current Liabilities Superseded by IAS 39 effective 1 July 1998 Segment Reporting Superseded by IFRS 8 effective 1 January 2009 Information Reflecting the Effects of Changing Prices Withdrawn December 2003 Property, Plant and Equipment Leases Revenue Employee Benefits Superseded by IAS 19 (2011) effective 1 January 2013 Employee Benefits (2011) Accounting for Government Grants and Disclosure of Government Assistance The Effects of Changes in Foreign Exchange Rates Business Combinations Superseded by IFRS 3 effective 31 March 2004 Borrowing Costs Related Party Disclosures Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001 Accounting and Reporting by Retirement Benefit Plans Separate Financial Statements (2011) Consolidated and Separate Financial Statements Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013 Investments in Associates and Joint Ventures (2011) Investments in Associates Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013 Financial Reporting in Hyperinflationary Economies Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 1 January 2007 Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 Financial Instruments: Presentation Earnings Per Share Interim Financial Reporting Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005 Impairment of Assets Provisions, Contingent Liabilities and Contingent Assets Intangible Assets Financial Instruments: Recognition and Measurement Superseded by IFRS 9 effective 1 January 2015 Investment Property Agriculture

Issued 2007* 2005* 1976 1976 1992 2003 2003 1993 1996* 1997 2003 2003* 2003* 1993* 1998 2011* 1983 2003* 1998* 2007* 2009* 1987 2011 2003 2011 2003 1989 1990 2003* 2003* 2003* 1998 1998 2004* 1998 2004* 2003* 2003* 2001

Name Changes in Existing Decommissioning, Restoration and Similar Liabilities Members' Shares in Co-operative Entities and Similar Instruments Emission Rights Withdrawn June 2005 Determining Whether an Arrangement Contains a Lease Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies Scope of IFRS 2 Withdrawn effective 1 January 2010 Reassessment of Embedded Derivatives Interim Financial Reporting and Impairment IFRS 2: Group and Treasury Share Transactions Withdrawn effective 1 January 2010 Service Concession Arrangements Customer Loyalty Programmes IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction Agreements for the Construction of Real Estate Hedges of a Net Investment in a Foreign Operation Distributions of Non-cash Assets to Owners Transfers of Assets from Customers Extinguishing Financial Liabilities with Equity Instruments Stripping Costs in the Production Phase of a Surface Mine Name Consistency Different Cost Formulas for Inventories 1997 Consistency Capitalisation of Borrowing Costs 1997 Elimination of Unrealised Profits and Losses on Transactions with Associates 1997 Classification of Financial Instruments - Contingent Settlement Provisions 1998 Costs of Modifying Existing Software 1998 Introduction of the Euro First-Time Application of IASs as the Primary Basis of Accounting 1998 Business Combinations Classification either as Acquisitions or Unitings of Interests 1998 Government Assistance No Specific Relation to Operating Activities Foreign Exchange Capitalisation of Losses Resulting from Severe Currency Devaluations 1998 Consolidation Special Purpose Entities Jointly Controlled Entities Non-Monetary Contributions by Venturers Property, Plant and Equipment Compensation for the Impairment or Loss of Items 1998 Operating Leases Incentives Share Capital Reacquired Own Equity Instruments (Treasury Shares) 1999 Equity Costs of an Equity Transaction 2000 Consistency Alternative Methods 2000 Reporting Currency Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 2000 Equity Accounting Method Recognition of Losses 2000 Income Taxes Recovery of Revalued Non-Depreciable Assets Business Combinations Subsequent Adjustment of Fair Values and Goodwill Initially Reported

Issued 2004 2004 2004 2004 2004 2005 2005 2006 2006 2006 2006 2006 2007 2007 2008 2008 2008 2009 2009 2011 Issued

1998

1998

1998 1998

1999

2000

2000 Property, Plant and Equipment Major Inspection or Overhaul Costs 2000 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares 2000 Income Taxes Changes in the Tax Status of an Enterprise or its Shareholders Evaluating the Substance of Transactions in the Legal Form of a Lease Business Combinations 'Date of Exchange' and Fair Value of Equity Instruments 2001 Disclosure Service Concession Arrangements Reporting Currency Translation from Measurement Currency to Presentation Currency 2001 Revenue Barter Transactions Involving Advertising Services Intangible Assets Web Site Costs Consolidation and Equity Method Potential Voting Rights and Allocation of Ownership Interests 2001 Issued 2010 2002* 2009 2010

2000 2000

2001

2001 2001

Issued 2010 2002* 2009 2010