The following is the list of IFRS and IAS issued by the International Accounting Standard Board (IASB) in 2019. In 2019, there are 16 IFRS and 29 IAS. IAS will replace IFRS once it is finalized and issued 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
