| IFRS IAS Standard |
Description of IFRS IAS Standard |
| IAS 1 |
Presentation of Financial Statements (revised 2007, effective 2009) |
| IAS 2 |
Inventories (revised 2003, effective 2005) |
| IAS 7 |
Cash Flow Statement |
| IAS 8 |
Accounting Policies, Changes in Accounting Estimates & Errors (rev. 2003, effective 2005) |
| IAS 10 |
Events After the Balances Sheet Date (revised 2003, effective 2005) |
| IAS 11 |
Construction Contracts |
| IAS 12 |
Income Taxes |
| IAS 14 |
Segment Reporting (superseded by IFRS 8, effective 2009) |
| IAS 16 |
Property, Plant, and Equipment (revised 2003, effective 2005) |
| IAS 17 |
Accounting for Leases (revised 2003, effective 2005) |
| IAS 18 |
Revenue |
| IAS 19 |
Employee Benefits (revised 2004) |
| IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
| IAS 21 |
The Effects of Changes in Foreign Exchange Rates (revised 2003, effective 2005; minor further amendment 2005) |
| IAS 23 |
Borrowing Costs (revised 2007, effective 2009) |
| IAS 24 |
Related-Party Disclosures (revised 2003, effective 2005) |
| IAS 26 |
Accounting and Reporting by Retirement Benefit Plans |
| IAS 27 |
Consolidated and Separate Financial Statements (revised 2003, effective 2005) |
| IAS 28 |
Accounting for Investments in Associates (revised 2003, effective 2005) |
| IAS 29 |
Financial Reporting in Hyperinflationary Economies |
| IAS 31 |
Financial Reporting of Interests in Joint Ventures (revised 2003, effective 2005) |
| IAS 32 |
Financial Instruments: Presentation (revised 2003, effective 2005; disclosure requirements removed to IFRS 7 effective 2007) |
| IAS 33 |
Earning Per Share (revised 2003, effective 2005) |
| IAS 34 |
Interim Financial Reporting |
| IAS 36 |
Impairments of Assets (revised 2004) |
| IAS 37 |
Provision, Contingent Liabilities, and Contingent Assets |
| IAS 38 |
Intangible Assets (revised 2004) |
| IAS 39 |
Financial Instruments: Recognition and Measurement (amended 2005) |
| IAS 40 |
Investment Property (revised 2003, effective 2005) |
| IAS 41 |
Agriculture |
