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International

Financial Reporting Standards


as issued at 1 January 2012
This edition published in two parts

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

International Accounting Standards Board


30 Cannon Street
London EC4M 6XH
United Kingdom
Telephone: +44 (0)20 7246 6410
Fax: +44 (0)20 7246 6411
Email: iasb@ifrs.org
Publications Telephone: +44 (0)20 7332 2730
Publications Fax: +44 (0)20 7332 2749
Publications Email: publications@ifrs.org
Web: www.ifrs.org

International Financial Reporting Standards (IFRSs) together with their


accompanying documents are issued by the International Accounting Standards
Board (IASB),
30 Cannon Street, London EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7246 6410 Fax: +44 (0)20 7246 6411
Email: iasb@ifrs.org Web: www.ifrs.org
ISBN for this part: 978-1-907877-47-6
ISBN for complete publication (two parts): 978-1-907877-45-2
Copyright 2012 IFRS Foundation.
The IASB, the IFRS Foundation, the authors and the publishers do not accept
responsibility for loss caused to any person who acts or refrains from acting in
reliance on the material in this publication, whether such loss is caused by
negligence or otherwise.
IFRSs (which include International Accounting Standards and Interpretations) are
copyright of the IFRS Foundation. The approved text of IFRSs is that issued by the
IASB in the English language. Copies may be obtained from the IFRS Foundation
Publications Department. Please address publication and copyright matters to:
IFRS Foundation Publications Department
30 Cannon Street, London EC4M 6XH, United Kingdom.
Telephone: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
Email: publications@ifrs.org Web: www.ifrs.org
All rights reserved. No part of this publication may be translated, reprinted or
reproduced or utilised in any form either in whole or in part or by any electronic,
mechanical or other means, now known or hereafter invented, including
photocopying and recording, or in any information storage and retrieval system,
without prior permission in writing from the IFRS Foundation.

The IFRS Foundation logo/the IASB logo/Hexagon Device, IFRS Foundation,


eIFRS, IAS, IASB, IASC Foundation, IASCF, IFRS for SMEs, IASs, IFRIC,
IFRS, IFRSs, International Accounting Standards, International Financial
Reporting Standards and SIC are Trade Marks of the IFRS Foundation.

Contents
page

Documents accompanying:
The Conceptual Framework for Financial Reporting

B1

International Financial Reporting Standards (IFRSs)


IFRS 1

First-time Adoption of International Financial Reporting


Standards

B23

IFRS 2

Share-based Payment

B101

IFRS 3

Business Combinations

B213

IFRS 4

Insurance Contracts

B379

IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

B495

IFRS 6

Exploration for and Evaluation of Mineral Resources

B531

IFRS 7

Financial Instruments: Disclosures

B551

IFRS 8

Operating Segments

B617

IFRS 9

Financial Instruments

B663

IFRS 10

Consolidated Financial Statements

B783

IFRS 11

Joint Arrangements

B839

IFRS 12

Disclosures of Interests in Other Entities

B871

IFRS 13

Fair Value Measurement

B899

International Accounting Standards (IASs)


IAS 1

Presentation of Financial Statements

IAS 2

Inventories

B1043

IAS 7

Statement of Cash Flows

B1049

IAS 8

Accounting Policies, Changes in Accounting Estimates and


Errors

B1061

IAS 10

Events after the Reporting Period

B1075

IAS 11

Construction Contracts

B1079

IAS 12

Income Taxes

B1085

IAS 16

Property, Plant and Equipment

B1117

IAS 17

Leases

B1129

IAS 18

Revenue

B1141

IAS 19

Employee Benefits

B1151

IAS 20

Accounting for Government Grants and Disclosure of


Government Assistance

B1237

The Effects of Changes in Foreign Exchange Rates

B1239

IAS 21

IFRS Foundation

B985

IAS 23

Borrowing Costs

B1253

IAS 24

Related Party Disclosures

B1267

IAS 27

Separate Financial Statements

B1289

IAS 28

Investments in Associates and Joint Ventures

B1303

IAS 29

Financial Reporting in Hyperinflationary Economies

B1319

IAS 32

Financial Instruments: Presentation

B1321

IAS 33

Earnings per Share

B1383

IAS 34

Interim Financial Reporting

B1415

IAS 36

Impairment of Assets

B1427

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

B1535

IAS 38

Intangible Assets

B1547

IAS 39

Financial Instruments: Recognition and Measurement

B1587

IAS 40

Investment Property

B1737

IAS 41

Agriculture

B1761

Interpretations
IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar


Liabilities

B1791

Members Shares in Co-operative Entities and Similar


Instruments

B1805

IFRIC 4

Determining whether an Arrangement contains a Lease

B1813

IFRIC 5

Rights to Interests arising from Decommissioning, Restoration


and Environmental Rehabilitation Funds

B1827

IFRIC 6

Liabilities arising from Participating in a Specific Market


Waste Electrical and Electronic Equipment

B1837

IFRIC 7

Applying the Restatement Approach under IAS 29 Financial


Reporting in Hyperinflationary Economies

B1841

IFRIC 2

IFRIC 10 Interim Financial Reporting and Impairment

B1853

IFRIC 12 Service Concession Arrangements

B1857

IFRIC 13 Customer Loyalty Programmes

B1889

IFRIC 14 IAS 19The Limit on a Defined Benefit Asset, Minimum


Funding Requirements and their Interaction

B1899

IFRIC 15 Agreements for the Construction of Real Estate

B1915

IFRIC 16 Hedges of a Net Investment in a Foreign Operation

B1929

IFRIC 17 Distributions of Non-cash Assets to Owners

B1941

IFRIC 18 Transfers of Assets from Customers

B1959

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

B1969

IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine

B1977

vi

IFRS Foundation

SIC-7

Introduction of the Euro

B1983

SIC-10

Government AssistanceNo Specific Relation to Operating


Activities

B1987

SIC-15

Operating LeasesIncentives

B1989

SIC-25

Income TaxesChanges in the Tax Status of an Entity or its


Shareholders

B1993

SIC-27

Evaluating the Substance of Transactions Involving the Legal


Form of a Lease

B1995

SIC-29

Service Concession Arrangements: Disclosures

B2001

SIC-31

RevenueBarter Transactions Involving Advertising Services

B2003

SIC-32

Intangible AssetsWeb Site Costs

B2007

*****

Approval by the Board of Improvements to IFRSs


issued in May 2008
issued in April 2009
issued in May 2010

B2013
B2014
B2015

*****

IFRS Practice Statement Management Commentary

B2017

*****

IFRS Foundation Constitution

B2043

Due Process Handbook for the IASB

B2057

Due Process Handbook for the IFRS Interpretations Committee

B2087

*****

Glossary of Terms

B2101

Index

B2147

List of Standards

B2205

IFRS Foundation

vii

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