International Financial Reporting Standards (2024)

International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB).

#NameIssued
IFRS 1First-time Adoption of International Financial Standards2008*
IFRS 2Share-based Payment2004
IFRS 3Business Combinations2008*
IFRS 4Insurance Contracts2004
IFRS 5Non-current Assets Held for Sale and Discontinued Operations2004
IFRS 6Exploration for and Evaluation of Mineral Assets2004
IFRS 7Financial Instruments: Disclosures2005
IFRS 8Operating Segments2006
IFRS 9Financial Instruments2013*
IFRS 10Consolidated Financial Statements2011
IFRS 11Joint Arrangements2011
IFRS 12Disclosure of Interests in Other Entities2011
IFRS 13Fair Value Measurement2011
IFRS 14Regulatory Deferral Accounts 2014
IFRS 15Revenue from Contracts with Customers2014
IFRS 16Leases2016
IFRS 17Insurance Contracts2017
IFRS 18Presentation and Disclosures in Financial Statements2024
IFRS 19Subsidiaries without Public Accountability: Disclosures2024

Note

The above table lists the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued. Where a pronouncement has been reissued with the same or a different name, the date indicated in the above table is the date the revised pronouncement was reissued (these are indicated with an asterisk (*)). The majority of the pronouncements have also been amended through IASB or IFRS Interpretations Committee projects, for consequential amendments arising on the issue of other pronouncements, the annual improvements process, and other factors. Our page for each pronouncement has a full history of the pronouncement, its development, amendments and other information.

International Financial Reporting Standards (2024)
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