International Accounting Standards # 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Issued IAS 1 Presentation of Financial Statements 2007* IAS 2 Inventories 2005* IAS 3 Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS 28 1976 IAS 4 Depreciation Accounting Withdrawn in 1999 IAS 5 Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July 1998 1976 IAS 6 Accounting Responses to Changing Prices Superseded by IAS 15, which was withdrawn December 2003 IAS 7 Statement of Cash Flows 1992 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 2003 IAS 9 Accounting for Research and Development Activities Superseded by IAS 39 effective 1 July 1999 IAS 10 Events After the Reporting Period 2003 IAS 11 Construction Contracts 1993 IAS 12 Income Taxes 1996* IAS 13 Presentation of Current Assets and Current Liabilities Superseded by IAS 39 effective 1 July 1998 IAS 14 Segment Reporting Superseded by IFRS 8 effective 1 January 2009 1997 IAS 15 Information Reflecting the Effects of Changing Prices Withdrawn December 2003 2003 IAS 16 Property, Plant and Equipment 2003* IAS 17 Leases 2003* IAS 18 Revenue 1993* IAS 19 Employee Benefits Superseded by IAS 19 (2011) effective 1 January 2013 1998 IAS 19 Employee Benefits (2011) 2011* IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 1983 IAS 21 The Effects of Changes in Foreign Exchange Rates 2003* IAS 22 Business Combinations Superseded by IFRS 3 effective 31 March 2004 1998* IAS 23 Borrowing Costs 2007* IAS 24 Related Party Disclosures 2009* IAS 25 Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001 IAS 26 Accounting and Reporting by Retirement Benefit Plans 1987 IAS 27 Separate Financial Statements (2011) 2011 IAS 27 Consolidated and Separate Financial Statements Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013 2003 IAS 28 Investments in Associates and Joint Ventures (2011) 2011 IAS 28 Investments in Associates Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013 2003 IAS 29 Financial Reporting in Hyperinflationary Economies 1989 IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 1 January 2007 1990 IAS 31 Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 2003* IAS 32 Financial Instruments: Presentation 2003* IAS 33 Earnings Per Share 2003* IAS 34 Interim Financial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
Posted on: Thu, 05 Sep 2013 12:47:11 +0000
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