List of international accounting standards – IASs

The following is the list of the current international accounting standards (IASs) used in the preparation and presentation of general purpose financial statements.
IAS 1 – Presentation of financial statements
IAS 2 – Inventory
IAS 3 – Consolidated Financial Statements
IAS 4 – Accounting for Depreciation
IAS 5 – Information to be disclosed in Financial Statements
IAS 6 – Accounting for Changing Prices
IAS 7 – Statement of Cash Flow
IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
IAS 9 – Research and Development Activities
IAS 10 – Events after the reporting period
IAS 11 – Construction Contracts
IAS 12 – Income Taxes
IAS 13 – Current Assets and Current Liabilities
IAS 14 – Segment reporting
IAS 15 – Effects of changing prices
IAS 16 – Property, plant and equipment
IAS 17 – Leases
IAS 18 – Revenue
IAS 19 – Employees’ Benefits
IAS 20 – Government grants
IAS 21 – Effects of changes in foreign exchange rates
IAS 22 – Business combinations
IAS 23 – Borrowing costs
IAS 24 – Related party disclosure
IAS 25 – Investments
IAS 26 – Retirement benefit plans
IAS 27 – Separate Financial Statements
IAS 28 – Investments in Associates and Joint Ventures
IAS 29 – Financial reporting in hyperinflationary period
IAS 30 – Disclosures in the Financial Statements of Financial Institutions
IAS 31 – Interest in Joint Ventures
IAS 32 – Presentation of Financial Instruments
IAS 33 – Earnings per share
IAS 34 – Interim Financial Reporting
IAS 35 – Discontinued operations
IAS 36 – Impairment of Assets
IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
IAS 38 – Intangible Assets
IAS 39 – Recognition and Measurement of Financial Instruments
IAS 40 – Investment property
IAS 41 – Agriculture