Wednesday, January 11, 2012

Current IASB Standards

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 Withdrawn December 2003.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 Withdrawn December 2003.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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