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International Financial Reporting Standards (linked to Deloitte accounting guidance)

International Accounting Standards

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IAS 1 (Revised 2007) — Presentation of Financial StatementsIAS 2 — InventoriesIAS 7 — Statement of Cash FlowsIAS 8 — Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 10 — Events after the Reporting PeriodIAS 11 — Construction ContractsIAS 12 — Income TaxesIAS 16 — Property, Plant and EquipmentIAS 17 — LeasesIAS 18 — RevenueIAS 19 (Revised 2011) — Employee BenefitsIAS 19 — Employee BenefitsIAS 20 — Accounting for Government Grants and Disclosure of Government AssistanceIAS 21 — The Effects of Changes in Foreign Exchange RatesIAS 23 (Revised 2007) — Borrowing CostsIAS 24 (Revised 2009) — Related Party DisclosuresIAS 26 — Accounting and Reporting by Retirement Benefit PlansIAS 27 (Revised 2011) — Separate Financial StatementsIAS 28 (Revised 2011) — Investments in Associates and Joint VenturesIAS 29 — Financial Reporting in Hyperinflationary EconomiesIAS 32 — Financial Instruments: PresentationIAS 33 — Earnings per ShareIAS 34 — Interim Financial ReportingIAS 36 — Impairment of AssetsIAS 37 — Provisions, Contingent Liabilities and Contingent AssetsIAS 38 — Intangible AssetsIAS 39 — Financial Instruments: Recognition and Measurement (for entities that have not yet adopted IFRS 9) IAS 39 (as amended by IFRS 9(2009)) — Financial Instruments: Recognition and MeasurementIAS 39 (as amended by IFRS 9(2010)) — Financial Instruments: Recognition and MeasurementIAS 39 (as amended by IFRS 9 (2013)) — Financial Instruments: Recognition and Measurement IAS 39 (as amended by IFRS 9(2014)) — Financial Instruments: Recognition and Measurement IAS 40 — Investment PropertyIAS 41 — Agriculture