The following is the list of IFRS and IAS that issued by International Accounting Standard Board (IASB) in 2019. In 2019, there are 16 IFRS and 29 IAS. IAS will be replace IFRS once it is finalize and issue by IASB.
International Financial Reporting Standard:
| IFRS | Noted |
| 1. FRS 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 9
Financial instruments | |
| 10. IFRS 10
Consolidated financial statements | |
| 11. IFRS 11
Joint arrangements | |
| 12. IFRS 12
Disclosure of interests in other entities | |
| 13. IFRS 13
Fair value measurement | |
| 14. IFRS 14
Regulatory deferral accounts | |
| 15. IFRS 15
Revenues from contracts with customers | |
| 16. IFRS 16
Leases | |
International Accounting Standards
| IAS | Noted |
| 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
Consolidated and separate financial statements | |
| 18. IAS 28
Investments in associates and joint ventures | |
| 19. IAS 29
Financial reporting in hyperinflationary economies | |
| 20. IAS 31
Interest in joint ventures | |
| 21. IAS 32
Financial instruments: presentation | |
| 22. IAS 33
Earnings per share | |
| 23. IAS 34
Interim financial reporting | |
| 24. IAS 36
Impairment of assets | |
| 25. IAS 37
Provisions, contingent liabilities and contingent assets | |
| 26. IAS 38
Intangible assets | |
| 27. IAS 39
Financial instruments: recognition and measurement | |
| 28. IAS 40
Investment property | |
| 29. IAS 41
Agriculture | |
