Presentation of Financial Statements |
IAS 1 |
Inventories |
IAS 2 |
No longer effective. Replaced by IAS 27 and IAS 28. |
IAS 3 |
No longer effective. Replaced by IAS 16, 22, and IAS 38. |
IAS 4 |
No longer effective. Replaced by IAS 1. |
IAS 5 |
No longer effective. Replaced by IAS 15. |
IAS 6 |
Cash Flow Statements |
IAS 7 |
Accounting Policies, Changes in Accounting Estimates and Errors |
IAS 8 |
No longer effective. Replaced by IAS 38. |
IAS 9 |
Events Occurring after the Balance Sheet Date |
IAS 10 |
Construction Contracts |
IAS 11 |
Income Taxes |
IAS 12 |
No longer effective. Replaced by IAS 1. |
IAS 13 |
No longer effective. Replaced by IFRS 8. |
IAS 14 |
No longer effective. Withdrawn December 2003. |
IAS 15 |
Property, Plant, and Equipment |
IAS 16 |
Leases |
IAS 17 |
Revenue |
IAS 18 |
Employee Benefits |
IAS 19 |
Accounting for Government Grants and Disclosure of Government Assistance |
IAS 20 |
The Effects of Changes in Foreign Exchange Rates |
IAS 21 |
No longer effective. Replaced by IFRS 3. |
IAS 22 |
Borrowing Costs |
IAS 23 |
Related Party Disclosures |
IAS 24 |
No longer effective. Replaced by IAS 39 and IAS 40. |
IAS 25 |
Accounting and Reporting by Retirement Benefit Plans |
IAS 26 |
Consolidated and Separate Financial Statements |
IAS 27 |
Investments in Associates |
IAS 28 |
Financial Reporting in Hyperinflationary Economies |
IAS 29 |
No longer effective. Replaced by IFRS 7. |
IAS 30 |
Interests in Joint Ventures |
IAS 31 |
Financial Instruments: Disclosures and Presentation |
IAS 32 |
Earnings Per Share |
IAS 33 |
Interim Financial Reporting |
IAS 34 |
No longer effective. Replaced by IFRS 5. |
IAS 35 |
Impairment of Assets |
IAS 36 |
Provisions, Contingent Liabilities, and Contingent Assets |
IAS 37 |
Presentation of Financial Statements |
IAS 1 |
Inventories |
IAS 2 |
No longer effective. Replaced by IAS 27 and IAS 28. |
IAS 3 |
No longer effective. Replaced by IAS 16, 22, and IAS 38. |
IAS 4 |
No longer effective. Replaced by IAS 1. |
IAS 5 |
No longer effective. Replaced by IAS 15. |
IAS 6 |
Cash Flow Statements |
IAS 7 |
Accounting Policies, Changes in Accounting Estimates and Errors |
IAS 8 |
No longer effective. Replaced by IAS 38. |
IAS 9 |
Events Occurring after the Balance Sheet Date |
IAS 10 |
Construction Contracts |
IAS 11 |
Income Taxes |
IAS 12 |
No longer effective. Replaced by IAS 1. |
IAS 13 |
No longer effective. Replaced by IFRS 8. |
IAS 14 |
No longer effective. Withdrawn December 2003. |
IAS 15 |
Property, Plant, and Equipment |
IAS 16 |
Leases |
IAS 17 |
Revenue |
IAS 18 |
Employee Benefits |
IAS 19 |
Accounting for Government Grants and Disclosure of Government Assistance |
IAS 20 |
The Effects of Changes in Foreign Exchange Rates |
IAS 21 |
No longer effective. Replaced by IFRS 3. |
IAS 22 |
Borrowing Costs |
IAS 23 |
Related Party Disclosures |
IAS 24 |
No longer effective. Replaced by IAS 39 and IAS 40. |
IAS 25 |
Accounting and Reporting by Retirement Benefit Plans |
IAS 26 |
Consolidated and Separate Financial Statements |
IAS 27 |
Investments in Associates |
IAS 28 |
Financial Reporting in Hyperinflationary Economies |
IAS 29 |
No longer effective. Replaced by IFRS 7. |
IAS 30 |
Interests in Joint Ventures |
IAS 31 |
Financial Instruments: Disclosures and Presentation |
IAS 32 |
Earnings Per Share |
IAS 33 |
Interim Financial Reporting |
IAS 34 |
No longer effective. Replaced by IFRS 5. |
IAS 35 |
Impairment of Assets |
IAS 36 |
Provisions, Contingent Liabilities, and Contingent Assets |
IAS 37 |
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