International Financial Reporting Standards |
Last Amended |
Preface to International Financial Reporting Standards |
May 2002 |
IFRS 1Â First-time Adoption of International Financial Reporting Standards |
June 2005 |
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February 2004 |
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March 2004 |
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August 2005 |
IFRS 5Â Non-current Assets Held for Sale and Discontinued Operations |
March 2004 |
IFRS 6Â Exploration for and Evaluation of Mineral Assets |
June 2005 |
IFRS 7Â Financial Instruments: Disclosures |
August 2005Â |
Framework for the Preparation and Presentation of Financial Statements |
Last Amended |
Framework for the Preparation and Presentation of Financial Statements |
April 1989 |
International Accounting Standards |
Last Amended |
IAS 1Â Presentation of Financial Statements |
August 2005 |
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December 2003 |
IAS 3 Â Consolidated Financial Statements
Originally issued 1976, effective 1 Jan 1977. No longer effective. Superseded in 1989 by  IAS 27 and  IAS 28. |
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IAS 4Â Depreciation Accounting
Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998. |
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IAS 5 Â Information to Be Disclosed in Financial Statements
Originally issued October 1976, effective 1 January 1997. No longer effective.
Superseded by  IAS 1 in 1997. |
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IAS 6 Accounting Responses to Changing Prices
Superseded by  IAS 15. |
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IAS 7Â Cash Flow Statements |
December 1992 |
IAS 8Â Accounting Policies, Changes in Accounting Estimates, and Errors |
December 2003 |
IAS 9 Â Accounting for Research and Development Activities
Superseded by  IAS 38 effective 1.7.99 |
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IAS 10Â Events After the Balance Sheet Date |
December 2003 |
IAS 11Â Construction Contracts |
December 1993 |
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October 2000 |
IAS 13 Â Presentation of Current Assets and Current Liabilities
Superseded by  IAS 1. |
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August 1997 |
IAS 15Â Information Reflecting the Effects of Changing Prices |
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IAS 16Â Property, Plant and Equipment |
December 2003 |
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December 2003 |
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December 1998 |
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December 2004 |
IAS 20Â Accounting for Government Grants and Disclosure of Government Assistance |
1983 |
IAS 21Â The Effects of Changes in Foreign Exchange Rates |
December 2005 |
IAS 22Â Business Combinations
Superseded by  IFRS 3 effective 31 March 2004. |
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December 1993 |
IAS 24Â Related Party Disclosures |
December 2003 |
IAS 25 Â Accounting for Investments
Superseded by  IAS 39 and  IAS 40 effective 2001. |
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IAS 26Â Accounting and Reporting by Retirement Benefit Plans |
1987 |
IAS 27Â Consolidated and Separate Financial Statements |
December 2003 |
IAS 28Â Investments in Associates |
December 2003 |
IAS 29Â Financial Reporting in Hyperinflationary Economies |
1989 |
IAS 30Â Disclosures in the Financial Statements of Banks and Similar Financial Institutions |
December 1998 |
IAS 31Â Interests In Joint Ventures |
December 2003 |
IAS 32Â Financial Instruments: Disclosure and Presentation |
December 2003 |
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December 2003 |
IAS 34Â Interim Financial Reporting |
June 1998 |
IAS 35Â Discontinuing Operations
Superseded by  IFRS 5 effective 2005. |
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March 2004 |
IAS 37Â Provisions, Contingent Liabilities and Contingent Assets |
September 1998 |
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March 2004 |
IAS 39Â Financial Instruments: Recognition and Measurement |
August 2005 |
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December 2003 |
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December 2000 |