[Updated] List of IFRS and IAS 2016

The following is the list of IFRS and IAS that issued by International Accounting Standard Board (IASB) for 2016. In 2016, there are 12 IFRS and 28 IAS. IAS will be replace IFRS once it is finalize and issue by IASB.

International Financial Reporting Standard

  1. IFRS 1 First-time Adoption of International Financial Reporting Standards
  2. IFRS 2 Share-based Payment
  3. IFRS 3 Business Combinations
  4. IFRS 4 Insurance Contracts
  5. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
  6. IFRS 6 Exploration for and Evaluation of Mineral Resources
  7. IFRS 7 Financial Instruments: Disclosures
  8. IFRS 8 Operating Segments
  9. IFRS 10 Consolidated Financial Statements
  10. IFRS 11 Joint Arrangements
  11. IFRS 12 Disclosure of Interests in Other Entities
  12. IFRS 13 Fair Value Measurement

International Accounting Standards

  1. IAS 1 Presentation of Financial Statements
  2. IAS 2 Inventories
  3. IAS 7 Statement of Cash Flows
  4. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
  5. IAS 10 Events after the Reporting Period
  6. IAS 11 Construction Contracts
  7. IAS 12 Income Taxes
  8. IAS 16 Property, Plant and Equipment
  9. IAS 17 Leases
  10. IAS 18 Revenue
  11. IAS 19 Employee Benefits
  12. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
  13. IAS 21 The Effects of Changes in Foreign Exchange Rates
  14. IAS 23 Borrowing Costs
  15. IAS 24 Related Party Disclosures
  16. IAS 26 Accounting and Reporting by Retirement Benefit Plans
  17. IAS 27 Separate Financial Statements
  18. IAS 28 Investments in Associates and Joint Ventures
  19. IAS 29 Financial Reporting in Hyperinflationary Economies
  20. IAS 32 Financial Instruments: Presentation
  21. IAS 33 Earnings per Share
  22. IAS 34 Interim Financial Reporting
  23. IAS 36 Impairment of Assets
  24. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
  25. IAS 38 Intangible Assets
  26. IAS 39 Financial Instruments: Recognition and Measurement
  27. IAS 40 Investment Property
  28. IAS 41 Agriculture