List of International Financial Reporting Standards

This is a list of the International Financial Reporting Standards and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board, the standard-setting body of the IFRS Foundation.
The IFRS include

The Conceptual Framework for Financial Reporting；
The International Accounting Standards and the International Financial Reporting Standards —developed by the International Accounting Standards Committee and adopted by the International Accounting Standards Board ;
The Interpretations —developed by the International Financial Reporting Interpretations Committee and the Standing Interpretations Committee ；
The IFRS Practice Statements.

The list contains all standards, interpretations and practice statements regardless whether they have been suspended.

List of the Interpretations (IFRIC and SIC)

The following table lists the interpretations developed by the International Financial Reporting Interpretations Committee and the former Standing Interpretations Committee. These interpretations provide authoritative guidance on the application of IFRS and IAS standards where the standards themselves do not provide sufficient detail.

N°	Title	Originally issued	Effective	Fully withdrawn	Superseded by
	Changes in Existing Decommissioning, Restoration and Similar Liabilities	2004
	Members' Shares in Co-operative Entities and Similar Instruments	2004
	Emission Rights	2004			N/A
	Determining whether an Arrangement contains a Lease	2004			IFRS 16
	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	2004
	Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment	2005
	Approach under IAS 29 Financial Reporting in Hyperinflationary Economies	2005
	Scope of IFRS 2	2006			IFRS 2
	Reassessment of Embedded Derivatives	2006			IFRS 9
IFRIC 10	Interim Financial Reporting and Impairment	2006
IFRIC 11	IFRS 2-Group and Treasury Share Transactions	2006			IFRS 2
IFRIC 12	Service Concession Arrangements	2006
IFRIC 13	Customer Loyalty Programmes	2007			IFRS 15
IFRIC 14	IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	2007
IFRIC 15	Agreements for the Construction of Real Estate	2008			IFRS 15
IFRIC 16	Hedges of a Net Investment in a Foreign Operation	2008
IFRIC 17	Distributions of Non-cash Assets	2008
IFRIC 18	Transfers of Assets from Customers	2009			IFRS 15
IFRIC 19	Extinguishing Financial Liabilities with Equity Instruments	2009
IFRIC 20	Stripping Costs in the Production Phase of a Surface Mine	2011
IFRIC 21	Levies	2013
IFRIC 22	Foreign Currency Transactions and Advance Considerations	2016
IFRIC 23	Uncertainty over Income Tax Treatments	2017
	Consistency - Different Cost Formulas for Inventories	1997			IAS 2
	Consistency - Capitalisation of Borrowing Costs	1997			IAS 8
	Elimination of Unrealised Profits and Losses on Transactions with Associates	1997			IAS 28
	Classification of Financial Instruments - Contingent Settlement Provisions	1997			IAS 32
	Costs of Modifying Existing Software	1997			IAS 16
	Introduction of the Euro	1997
	First-Time Application of IASs as the Primary Basis of Accounting	1998			IFRS 1
	Business Combinations - Classification either as Acquisitions or Unitings of Interests	1998			IFRS 3
SIC 10	Government Assistance-No Specific Relation to Operating Activities	1998
SIC 11	Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations	1998			IAS 21
SIC 12	Consolidation-Special Purpose Entities	1998			IFRS 10
SIC 13	Jointly Controlled Entities-Non-Monetary Contributions by Venturers	1998			IFRS 10
SIC 14	Property, Plant and Equipment - Compensation for the Impairment or Loss of Items	1998			IAS 16
SIC 15	Operating Leases-Incentives	1998			IFRS 16
SIC 16	Share Capital - Reacquired Own Equity Instruments	1998			IAS 32
SIC 17	Equity - Costs of an Equity Transaction	1999			IAS 32
SIC 18	Consistency - Alternative Methods	1999			IAS 8
SIC 19	Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29	2000			IAS 21
SIC 20	Equity Accounting Method - Recognition of Losses	1999			IAS 28
SIC 21	Income Taxes-Recovery of Revalued Non-Depreciable Assets	1999			IAS 12
SIC 22	Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported	1999			IFRS 3
SIC 23	Property, Plant and Equipment - Major Inspection or Overhaul Costs	1999			IAS 16
SIC 24	Earnings Per Share - Financial instruments and other contracts that may be settled in shares	2000			IAS 33
SIC 25	Income Taxes-Changes in the Tax Status of an Entity or its Shareholders	1999
SIC 26	Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations	N/A	N/A	N/A	IAS 16
SIC 27	Evaluating the Substance of Transactions Involving the Legal Form of a Lease	2000			IFRS 16
SIC 28	Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments	2001			IFRS 3
SIC 29	Disclosure-Service Concession Arrangements	2001
SIC 30	Reporting Currency - Translation from Measurement Currency to Presentation Currency	2001			IAS 21
SIC 31	Revenue-Barter Transactions Involving Advertising Services	2001			IFRS 15
SIC 32	Intangible Assets-Web Site Costs	2001
SIC 33	Consolidation and equity method - Potential voting rights and allocation of ownership interests	2001			IAS 27 and IAS 28

Interpretation Logic

The relationship between core standards and interpretations can be expressed as:
Total Reporting Requirement = Σ + Σ

Modern Developments: Agenda Decisions

Since the issuance of IFRIC 23, the IFRS Interpretations Committee has primarily addressed application questions through Agenda Decisions. While these do not result in a new numbered IFRIC interpretation, they often include explanatory material that is considered essential for consistent application of IFRS.
Total Authoritative Guidance = Σ + Σ + Σ

List of the Practice Statements

IFRS Practice Statements provide non-mandatory guidance on topics related to financial reporting. They are designed to assist entities in applying IFRS principles to complex areas of judgment.

N°	Title	Originally issued	Status/Developments
Practice Statement 1	Management Commentary	2010	Under revision
Practice Statement 2	Making Materiality Judgements	2017	Active

Purpose and Logic

Practice Statements help bridge the gap between technical accounting and the narrative part of financial reports.
Complete Financial Report = Σ + Σ Practice Statement 1 : Provides a framework for the narrative report that accompanies the financial statements, explaining the entity's strategy and resources.Practice Statement 2 : Helps entities decide whether information is "material". Information is material if omitting or misstating it could influence the decisions of users.

Future Developments

The IASB is currently working on a major project to replace the 2010 Management Commentary Practice Statement to better reflect environmental, social, and governance reporting needs.