International Accounting Standards (IAS)
Note
The table list below the most recent version (or versions if
a pronouncement has not yet been superseded) of each pronouncement and the date
that revisions was originally issued. Where a pronouncement has been reissued
with the same or a different name, the date indicated in the table is the date
the revised pronouncement was reissued (these are indicated with an asterisk
(*) in the tables). The table relates specifically to standards termed 'IAS'
# | 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IAS 3 | Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS 28 |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IAS 4 | Depreciation Accounting Withdrawn in 1999 |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IAS 5 | Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July 1998 |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IAS 6 | Accounting Responses to Changing Prices Superseded by IAS 15, which was withdrawn December 2003 |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IAS 9 | Accounting for Research and Development Activities Superseded by IAS 39 effective 1 July 1999 |
|
IAS 10 | Events After the Reporting Period | 2003 |
IAS 11 | Construction Contracts | 1993 |
IAS 12 | Income Taxes | 1996* |
IAS 13 | Presentation of Current Assets and Current Liabilities Superseded by IAS 39 effective 1 July 1998 |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IAS 14 | Segment Reporting Superseded by IFRS 8 effective 1 January 2009 |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IAS 15 | Information Reflecting the Effects of Changing Prices Withdrawn December 2003 |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 | 2003* |
IAS 18 | Revenue | 1993* |
IAS 19 | Employee Benefits Superseded by IAS 19 (2011) effective 1 January 2013 |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IAS 22 | Business Combinations Superseded by IFRS 3 effective 31 March 2004 |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IAS 25 | Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001 |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IAS 27 | Consolidated and Separate Financial Statements Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013 |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 Hyper-inflationary 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 effective 1 January 2015 |
2003* |
IAS 40 | Investment Property | 2003* |
IAS 41 | Agriculture | 2001 |
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