Professional Documents
Culture Documents
PART B
The consolidated text of documents accompanying
the Conceptual Framework for Financial Reporting and
International Financial Reporting Standards (IFRSs)
including International Accounting Standards (IASs) and Interpretations,
as published at 1 January 2012,
together with an IFRS Practice Statement and
IFRS Foundation procedural documents
(Glossary of Terms and index included)
For the unaccompanied IFRSs, see Part A of this edition
Contents
page
Documents accompanying:
The Conceptual Framework for Financial Reporting
B1
B23
IFRS 2
Share-based Payment
B101
IFRS 3
Business Combinations
B213
IFRS 4
Insurance Contracts
B379
IFRS 5
B495
IFRS 6
B531
IFRS 7
B551
IFRS 8
Operating Segments
B617
IFRS 9
Financial Instruments
B663
IFRS 10
B783
IFRS 11
Joint Arrangements
B839
IFRS 12
B871
IFRS 13
B899
IAS 2
Inventories
B1043
IAS 7
B1049
IAS 8
B1061
IAS 10
B1075
IAS 11
Construction Contracts
B1079
IAS 12
Income Taxes
B1085
IAS 16
B1117
IAS 17
Leases
B1129
IAS 18
Revenue
B1141
IAS 19
Employee Benefits
B1151
IAS 20
B1237
B1239
IAS 21
IFRS Foundation
B985
IAS 23
Borrowing Costs
B1253
IAS 24
B1267
IAS 27
B1289
IAS 28
B1303
IAS 29
B1319
IAS 32
B1321
IAS 33
B1383
IAS 34
B1415
IAS 36
Impairment of Assets
B1427
IAS 37
B1535
IAS 38
Intangible Assets
B1547
IAS 39
B1587
IAS 40
Investment Property
B1737
IAS 41
Agriculture
B1761
Interpretations
IFRIC 1
B1791
B1805
IFRIC 4
B1813
IFRIC 5
B1827
IFRIC 6
B1837
IFRIC 7
B1841
IFRIC 2
B1853
B1857
B1889
B1899
B1915
B1929
B1941
B1959
B1969
B1977
vi
IFRS Foundation
SIC-7
B1983
SIC-10
B1987
SIC-15
Operating LeasesIncentives
B1989
SIC-25
B1993
SIC-27
B1995
SIC-29
B2001
SIC-31
B2003
SIC-32
B2007
*****
B2013
B2014
B2015
*****
B2017
*****
B2043
B2057
B2087
*****
Glossary of Terms
B2101
Index
B2147
List of Standards
B2205
IFRS Foundation
vii