International Financial Reporting Standards |
Last Amended |
Preface to International Financial Reporting Standards |
May 2002 |
IFRS 1 First-time Adoption of International Financial Reporting Standards |
June 2005 |
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February 2004 |
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March 2004 |
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August 2005 |
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations |
March 2004 |
IFRS 6 Exploration for and Evaluation of Mineral Assets |
June 2005 |
| IFRS 7 Financial Instruments: Disclosures |
August 2005 |
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Framework for the Preparation and Presentation of Financial Statements |
Last Amended |
Framework for the Preparation and Presentation of Financial Statements |
April 1989 |
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International Accounting Standards |
Last Amended |
IAS 1 Presentation of Financial Statements |
August 2005 |
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December 2003 |
IAS 3 Consolidated Financial StatementsOriginally issued 1976, effective 1 Jan 1977. No longer effective. Superseded in 1989 by IAS 27 and IAS 28. |
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IAS 4 Depreciation Accounting
Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998. |
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IAS 5 Information to Be Disclosed in Financial StatementsOriginally issued October 1976, effective 1 January 1997. No longer effective. Superseded by IAS 1 in 1997. |
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IAS 6 Accounting Responses to Changing Prices Superseded by IAS 15. |
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IAS 7 Cash Flow Statements |
December 1992 |
IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors |
December 2003 |
IAS 9 Accounting for Research and Development ActivitiesSuperseded by IAS 38 effective 1.7.99 |
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IAS 10 Events After the Balance Sheet Date |
December 2003 |
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December 1993 |
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October 2000 |
IAS 13 Presentation of Current Assets and Current LiabilitiesSuperseded by IAS 1. |
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August 1997 |
IAS 15 Information Reflecting the Effects of Changing Prices |
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IAS 16 Property, Plant and Equipment |
December 2003 |
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December 2003 |
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December 1998 |
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December 2004 |
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance |
1983 |
IAS 21 The Effects of Changes in Foreign Exchange Rates |
December 2005 |
IAS 22 Business CombinationsSuperseded by IFRS 3 effective 31 March 2004. |
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December 1993 |
IAS 24 Related Party Disclosures |
December 2003 |
IAS 25 Accounting for InvestmentsSuperseded by IAS 39 and IAS 40 effective 2001. |
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IAS 26 Accounting and Reporting by Retirement Benefit Plans |
1987 |
IAS 27 Consolidated and Separate Financial Statements |
December 2003 |
IAS 28 Investments in Associates |
December 2003 |
IAS 29 Financial Reporting in Hyperinflationary Economies |
1989 |
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions |
December 1998 |
IAS 31 Interests In Joint Ventures |
December 2003 |
IAS 32 Financial Instruments: Disclosure and Presentation |
December 2003 |
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December 2003 |
IAS 34 Interim Financial Reporting |
June 1998 |
IAS 35 Discontinuing OperationsSuperseded by IFRS 5 effective 2005. |
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March 2004 |
IAS 37 Provisions, Contingent Liabilities and Contingent Assets |
September 1998 |
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March 2004 |
IAS 39 Financial Instruments: Recognition and Measurement |
August 2005 |
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December 2003 |
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December 2000 |