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IFRS Accounting Standards (linked to Deloitte accounting guidance) International Financial Reporting Standards
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IFRS 1 (Revised 2008) — First-time Adoption of International Financial Reporting StandardsIFRS 2 — Share-based PaymentIFRS 3 (Revised 2008) — Business CombinationsIFRS 4 — Insurance Contracts IFRS 5 — Non-current Assets Held for Sale and Discontinued OperationsIFRS 6 — Exploration for and Evaluation of Mineral ResourcesIFRS 7 (as amended by IFRS 9 (2014)) — Financial Instruments: DisclosuresIFRS 8 — Operating SegmentsIFRS 9 (2014) — Financial InstrumentsIFRS 10 — Consolidated Financial StatementsIFRS 11 — Joint ArrangementsIFRS 12 — Disclosure of Interests in Other EntitiesIFRS 13 — Fair Value MeasurementIFRS 14 — Regulatory Deferral AccountsIFRS 15 — Revenue from Contracts with CustomersIFRS 16 — LeasesIFRS 17 — Insurance ContractsIFRS 18 — Presentation and Disclosure in Financial StatementsIFRS 19 — Subsidiaries without Public Accountability: DisclosureArchive of Previous VersionsImprovements to IFRSs
IFRS 1 (Revised 2008) — First-time Adoption of International Financial Reporting StandardsIFRS 2 — Share-based PaymentIFRS 3 (Revised 2008) — Business CombinationsIFRS 4 — Insurance Contracts IFRS 5 — Non-current Assets Held for Sale and Discontinued OperationsIFRS 6 — Exploration for and Evaluation of Mineral ResourcesIFRS 7 (as amended by IFRS 9 (2014)) — Financial Instruments: DisclosuresIFRS 8 — Operating SegmentsIFRS 9 (2014) — Financial InstrumentsIFRS 10 — Consolidated Financial StatementsIFRS 11 — Joint ArrangementsIFRS 12 — Disclosure of Interests in Other EntitiesIFRS 13 — Fair Value MeasurementIFRS 14 — Regulatory Deferral AccountsIFRS 15 — Revenue from Contracts with CustomersIFRS 16 — LeasesIFRS 17 — Insurance ContractsIFRS 18 — Presentation and Disclosure in Financial StatementsIFRS 19 — Subsidiaries without Public Accountability: DisclosureArchive of Previous VersionsImprovements to IFRSs