This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the

IFRS Foundation The International Financial Reporting Standards Foundation or IFRS Foundation (sometimes IFRSF) is a nonprofit organization that sets corporate reporting standards for the capital markets globally. Its main objectives include the development and ...

. It includes

accounting standards Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on t ...

either developed or adopted by the

International Accounting Standards Board The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation. The IASB was founded on April 1, 2001, as the successor to the International Accounting Standards Committee (IASC). ...

(IASB), the standard-setting body of the IFRS Foundation.IFRS Foundation, 2012
About the IFRS Foundation and the IASB
. Retrieved on April 22, 2012.IFRS Foundation, 2012

. Retrieved on April 22, 2012. The

IFRS International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's fina ...

include * The ''Conceptual Framework for Financial Reporting''； * The ''International Accounting Standards'' (''IAS'') and the ''International Financial Reporting Standards'' (''IFRS'') —developed by the

International Accounting Standards Committee The International Accounting Standards Committee (IASC) was founded in June 1973 in London at the initiative of Sir Henry Benson, former president of the Institute of Chartered Accountants in England and Wales. The IASC was created by national acc ...

(IASC) and adopted by the

(IASB); * The ''Interpretations'' —developed by the International Financial Reporting Interpretations Committee (IFRIC) and the Standing Interpretations Committee (SIC)； * The ''IFRS Practice Statements''. The list contains all standards, interpretations and practice statements regardless whether they have been suspended.

List of the ''International Accounting Standards'' (''IAS'') and the ''International Financial Reporting Standards'' (''IFRS'')

List of the ''Interpretations'' (IFRIC and SIC)

List of the ''Practice Statements''

ifrs.com, retrieved on February 17, 2024 link:https://www.ifrs.org/issued-standards/list-of-standards/

References

External links

International Accounting Standards Board website
{{International Financial Reporting Standards *

International Financial Reporting Standards International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute a standardised way of describing the company's fi ...