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IASB Amendments Original IFRS Accounting Standards (including consequential amendments to other Standards)
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IFRS 1 First-time Adoption of International Financial Reporting Standards (November 2008)IFRS 3 Business Combinations (January 2008)IFRS 7 Financial Instrument Disclosures (August 2005)IFRS 8 Operating Segments (November 2006)IFRS 9 Financial Instruments (July 2014)IFRS 10 Consolidated Financial Statements (May 2011)IFRS 11 Joint Arrangements (May 2011)IFRS 12 Disclosure of Interests in Other Entities (May 2011)IFRS 13 Fair Value Measurement (May 2011)IFRS 14 Regulatory Deferral Accounts (January 2014)IFRS 15 Revenue from Contracts with Customers (May 2014)IFRS 16 Leases (January 2016)IFRS 17 Insurance Contracts (May 2017)IFRS 18 Presentation and Disclosure in Financial Statements (April 2024)IFRS 19 Subsidiaries without Public Accountability: Disclosure (May 2024)IAS 1 Presentation of Financial Statements (September 2007)IAS 19 Employee Benefits (June 2011)IAS 23 Borrowing Costs (March 2007)IAS 24 Related Party Disclosures (November 2009)IAS 27 Separate Financial Statements (May 2011)IAS 28 Investments in Associates and Joint Ventures (May 2011)
IFRS 1 First-time Adoption of International Financial Reporting Standards (November 2008)IFRS 3 Business Combinations (January 2008)IFRS 7 Financial Instrument Disclosures (August 2005)IFRS 8 Operating Segments (November 2006)IFRS 9 Financial Instruments (July 2014)IFRS 10 Consolidated Financial Statements (May 2011)IFRS 11 Joint Arrangements (May 2011)IFRS 12 Disclosure of Interests in Other Entities (May 2011)IFRS 13 Fair Value Measurement (May 2011)IFRS 14 Regulatory Deferral Accounts (January 2014)IFRS 15 Revenue from Contracts with Customers (May 2014)IFRS 16 Leases (January 2016)IFRS 17 Insurance Contracts (May 2017)IFRS 18 Presentation and Disclosure in Financial Statements (April 2024)IFRS 19 Subsidiaries without Public Accountability: Disclosure (May 2024)IAS 1 Presentation of Financial Statements (September 2007)IAS 19 Employee Benefits (June 2011)IAS 23 Borrowing Costs (March 2007)IAS 24 Related Party Disclosures (November 2009)IAS 27 Separate Financial Statements (May 2011)IAS 28 Investments in Associates and Joint Ventures (May 2011)