List of International Accounting Standards


  • IAS 1- Presentation of Financial Statements

  • IAS 2- Inventories

  • IAS 3- Consolidated Financial Statements Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28.

  • IAS 4 - Depreciation Accounting Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.

  • IAS 5 - Information to Be Disclosed in Financial Statements Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997.

  • IAS 6- Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003

  • IAS 7 - Statement of Cash Flow

  • IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors

  • IAS 9 - Accounting for Research and Development Activities Superseded by IAS 38 effective 1.7.99

  • IAS 10- Events After the Reporting Period

  • IAS 11 - Construction Contracts

  • IAS 12- Income Taxes

  • IAS 13- Presentation of Current Assets and Current Liabilities Superseded by IAS 1.

  • IAS 14- Segment Reporting

  • IAS 15- Information Reflecting the Effects of Changing Prices Withdrawn December 2003

  • IAS 16- Property, Plant and Equipment

  • IAS 17- Leases

  • IAS 18- Revenue

  • IAS 19- Employee Benefits

  • IAS 20- Accounting for Government Grants and Disclosure of Government Assistance

  • IAS 21 - The Effects of Changes in Foreign Exchange Rates

  • IAS 22- Business Combinations Superseded by IFRS 3 effective 31 March 2004.

  • IAS 23- Borrowing Costs

  • IAS 24- Related Party Disclosures

  • IAS 25- Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001.

  • IAS 26- Accounting and Reporting by Retirement Benefit Plans

  • IAS 27- Consolidated and Separate Financial Statements

  • IAS 28- Investments in Associates

  • IAS 29- Financial Reporting in Hyperinflationary Economies

  • IAS 30- Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 2007.

  • IAS 31- Interests In Joint Ventures

  • IAS 32- Financial Instruments: Presentation Disclosure provisions superseded by IFRS 7 effective 2007.

  • IAS 33- Earnings Per Share

  • IAS 34- Interim Financial Reporting

  • IAS 35- Discontinuing Operations Superseded by IFRS 5 effective 2005.

  • IAS 36- Impairment of Assets

  • IAS 37- Provisions, Contingent Liabilities and Contingent Assets

  • IAS 38 - Intangible Assets

  • IAS 39 - Financial Instruments: Recognition and Measurement

  • IAS 40- Investment Property

  • IAS 41 - Agriculture

Author: Ravi Verma

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