The globalisation of capital markets has led to a sharp increase in the importance of International Financial Reporting Standards (IFRS) of the International Accounting Standards Board (IASB). The breakthrough of IFRS in the European Union (EU) occurred with the approval of the so-called IAS Regulation by the European Parliament and the Council of the European Union. In one fell swoop, 7,000 companies were thus obliged to apply the standards of the IASB. This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the European Union and thus mandatory for companies operating in capital markets. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS.
Foreword The IASB Financial Reporting Pronouncements Framework for the Preparation and Presentation of Financial Statements International Accounting Standards IAS 1: Presentation of Financial Statements IAS 2: Inventories IAS 7: Statements of Cash Flows IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors IAS 10: Events after the Reporting Period IAS 11: Construction Contracts IAS 12: Income taxes IAS 16: Property, Plant and Equipment IAS 17: Leases IAS 18: Revenue IAS 19: Employee Benefits IAS 20: Accounting for Government Grants and Disclosure of Government Assistance IAS 21: The Effects of Changes in Foreign Exchange Rates IAS 23: Borrowing Costs IAS 24: Related Party Disclosures IAS 26: Accounting and Reporting by Retirement Benefit Plans IAS 27: Consolidated and Separate Financial Statements IAS 28: Investments in Associates IAS 29: Financial Reporting in Hyperinflationary Economies IAS 31: Interests in Joint Ventures IAS 32: Financial Instruments: Presentation IAS 33: Earnings per Share IAS 34: Interim Financial Reporting IAS 36: Impairment of Assets IAS 37: Provisions, Contingent Liabilities and Contingent Assets IAS 38: Intangible Assets IAS 39: Financial Instruments: Recognition and Measurement IAS 40: Investment Property IAS 41: Agriculture International Financial Reporting Standards IFRS 1: First-time Adoption of International Financial Reporting Standards IFRS 2: Share-based Payment IFRS 3: Business Combinations IFRS 4: Insurance Contracts IFRS 5: Non-current Assets Held for Sale and Discontinued Operations IFRS 6: Exploration for and Evaluation of Mineral Resources IFRS 7: Financial Instruments: Disclosures IFRS 8: Operating Segments IFRIC Interpretations IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar Liabilities IFRIC 2: Members' Shares in Cooperative Entities and Similar Instruments IFRIC 4: Determining Whether an Arrangement Contains a Lease IFRIC 5: Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds IFRIC 6: Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment IFRIC 7: Applying the Restatement Approach under IAS 29 - Financial Reporting in Hyperinflationary Economies IFRIC 9: Reassessment of Embedded Derivatives IFRIC 10: Interim Financial Reporting and Impairment IFRIC 12: Service Concession Arrangements IFRIC 13: Customer Loyalty Programmes IFRIC 14: IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction IFRIC 15: Agreements for the Construction of Real Estate IFRIC 16: Hedges of a Net Investment in a Foreign Operation IFRIC 17: Distributions of Non-cash Assets to Owners IFRIC 18: Transfers of Assets from Customers IFRIC 19: Extinguishing Financial Liabilities with Equity Instruments Standing Interpretations Committee Interpretations SIC-7: Introduction of the Euro SIC-10: Government Assistance - No Specific Relation to Operating Activities SIC-12: Consolidation - Special Purpose Entities SIC-13: Jointly Controlled Entities - Non-monetary Contributions by Venturers SIC-15: Operating Leases - Incentives SIC-21: Income Taxes - Recovery of Revalued Non-depreciable Assets SIC-25: Income Taxes - Changes in the Tax Status of an Entity or its Shareholders SIC-27: Evaluating the Substance of Transactions Involving the Legal Form of a Lease SIC-29: Service Concession Arrangements: Disclosures SIC-31: Revenue - Barter Transactions Involving Advertising Services SIC-32: Intangible Assets - Web Site Costs Index
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