This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.IFRS Foundation, 2012. About the IFRS Foundation and the IASB . Retrieved on April 22, 2012.IFRS Foundation, 2012. Access the unaccompanied standards and their technical summaries . Retrieved on April 22, 2012.

The IFRS include The Conceptual Framework for Financial Reporting； The International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) —developed by the International Accounting Standards Committee (IASC) and adopted by the International Accounting Standards Board (IASB); The Interpretations —developed by the International Financial Reporting Interpretations Committee (IFRIC) and the Standing Interpretations Committee (SIC)； The IFRS Practice Statements.ifrs.com, retrieved on February 17, 2024 link:https://www.ifrs.org/issued-standards/list-of-standards/

The list contains all standards, interpretations and practice statements regardless whether they have been suspended.

List of the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) N°Title Originally issued Effective Fully withdrawn Superseded by Disclosure of Accounting Policies (1975) Presentation of Financial Statements (1997)1975IFRS 18Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975) Inventories (1993)1976Consolidated Financial Statements1976IAS 27 and IAS 28Depreciation Accounting1976IAS 36Information to Be Disclosed in Financial Statements1976IAS 1Accounting Responses to Changing Prices1977IAS 15Statement of Changes in Financial Position (1977) Cash Flow Statements (1992) Statement of Cash Flows (2007)1977Unusual and Prior Period Items and Changes in Accounting Policies (1978) Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993) Accounting Policies, Changes in Accounting Estimates and Errors (2003)1978Accounting for Research and Development Activities1978IAS 38IAS 10Contingencies and Events Occurring After the Balance Sheet Date (1978) Events After the Balance Sheet Date (1999) Events after the Reporting Period (2007)1978IAS 11Accounting for Construction Contracts (1979) Construction Contracts (1993)1979IFRS 15IAS 12Accounting for Taxes on Income (1979) Income Taxes (1996)1979IAS 13Presentation of Current Assets and Current Liabilities1979IAS 1IAS 14Reporting Financial Information by Segment (1981) Segment reporting (1997)1981IFRS 8IAS 15Information Reflecting the Effects of Changing Prices1981N/AIAS 16Accounting for Property, Plant and Equipment (1982) Property, Plant and Equipment (1993)1982IAS 17Accounting for Leases (1982) Leases (1997)1982IFRS 16IAS 18Revenue Recognition (1982) Revenue (1993)1982IFRS 15IAS 19Accounting for Retirement Benefits in Financial Statements of Employers (1983) Retirement Benefit Costs (1993) Employee Benefits (1998)1983IAS 20Accounting for Government Grants and Disclosure of Government Assistance1983IAS 21Accounting for the Effects of Changes in Foreign Exchange Rates (1983) The Effects of Changes in Foreign Exchange Rates (1993)1983IAS 22Accounting for Business Combinations (1983) Business Combinations (1993)1983IFRS 3IAS 23Capitalisation of Borrowing Costs (1984) Borrowing Costs (1993)1984IAS 24Related Party Disclosures1984IAS 25Accounting for Investments1986IAS 39 and IAS 40IAS 26Accounting and Reporting by Retirement Benefit Plans1987IAS 27Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989) Consolidated and Separate Financial Statements (2003) Separate Financial Statements (2011)1989IAS 28Accounting for Investments in Associates (1989) Investments in Associates & ASSOCIATES (2003) Investments in Associates and Joint Ventures (2011)1989IAS 29Financial Reporting in Hyperinflationary Economies1989IAS 30Disclosures in the Financial Statements of Banks and Similar Financial Institutions1990IFRS 7IAS 31Financial Reporting of Interests in Joint Ventures (1990) Interests in Joint Ventures (2003)1990IFRS 11 and IFRS 12IAS 32Financial Instruments: Disclosure and Presentation (1995) Financial Instruments: Presentation (2005)1995IAS 33Earnings per Share1997IAS 34Interim Financial Reporting1998IAS 35Discontinuing Operations1998IFRS 5IAS 36Impairment of Assets1998IAS 37Provisions, Contingent Liabilities and Contingent Assets1998IAS 38Intangible Assets1998IAS 39Financial Instruments: Recognition and Measurement1998IFRS 9IAS 40Investment Property2000IAS 41Agriculture2000First-time Adoption of International Financial Reporting Standards2003Share-based Payment2004Business Combinations2004Insurance Contracts2004January 1, 2023IFRS 17Non-current Assets Held for Sale and Discontinued Operations2004Exploration for and Evaluation of Mineral Resources2004Financial Instruments: Disclosures2005Operating Segments2006Financial Instruments2009 (updated 2014)IFRS 10Consolidated Financial Statements2011IFRS 11Joint Arrangements2011IFRS 12Disclosure of Interests in Other Entities2011IFRS 13Fair Value Measurement2011IFRS 14Regulatory Deferral Accounts2014IFRS 15Revenue from Contracts with Customers2014IFRS 16Leases2016IFRS 17Insurance contracts2017IFRS 18Presentation and Disclosure in Financial Statements2024IFRS 19Subsidiaries without Public Accountability: Disclosures2024

List of the Interpretations (IFRIC and SIC) The following table lists the interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) and the former Standing Interpretations Committee (SIC). These interpretations provide authoritative guidance on the application of IFRS and IAS standards where the standards themselves do not provide sufficient detail.

N°Title Originally issued Effective Fully withdrawn Superseded by Changes in Existing Decommissioning, Restoration and Similar Liabilities2004Members' Shares in Co-operative Entities and Similar Instruments2004Emission Rights2004N/ADetermining whether an Arrangement contains a Lease2004IFRS 16Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds2004Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment2005Approach under IAS 29 Financial Reporting in Hyperinflationary Economies2005Scope of IFRS 22006IFRS 2Reassessment of Embedded Derivatives2006IFRS 9IFRIC 10Interim Financial Reporting and Impairment2006IFRIC 11IFRS 2-Group and Treasury Share Transactions2006IFRS 2IFRIC 12Service Concession Arrangements2006IFRIC 13Customer Loyalty Programmes2007IFRS 15IFRIC 14IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction2007IFRIC 15Agreements for the Construction of Real Estate2008IFRS 15IFRIC 16Hedges of a Net Investment in a Foreign Operation2008IFRIC 17Distributions of Non-cash Assets2008IFRIC 18Transfers of Assets from Customers2009IFRS 15IFRIC 19Extinguishing Financial Liabilities with Equity Instruments2009IFRIC 20Stripping Costs in the Production Phase of a Surface Mine2011IFRIC 21Levies2013IFRIC 22Foreign Currency Transactions and Advance Considerations2016IFRIC 23Uncertainty over Income Tax Treatments2017Consistency - Different Cost Formulas for Inventories1997IAS 2Consistency - Capitalisation of Borrowing Costs1997IAS 8Elimination of Unrealised Profits and Losses on Transactions with Associates1997IAS 28Classification of Financial Instruments - Contingent Settlement Provisions1997IAS 32Costs of Modifying Existing Software1997IAS 16Introduction of the Euro1997First-Time Application of IASs as the Primary Basis of Accounting1998IFRS 1Business Combinations - Classification either as Acquisitions or Unitings of Interests1998IFRS 3SIC 10Government Assistance-No Specific Relation to Operating Activities1998SIC 11Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations1998IAS 21SIC 12Consolidation-Special Purpose Entities1998IFRS 10SIC 13Jointly Controlled Entities-Non-Monetary Contributions by Venturers1998IFRS 10SIC 14Property, Plant and Equipment - Compensation for the Impairment or Loss of Items1998IAS 16SIC 15Operating Leases-Incentives1998IFRS 16SIC 16Share Capital - Reacquired Own Equity Instruments (Treasury Shares)1998IAS 32SIC 17Equity - Costs of an Equity Transaction 1999IAS 32SIC 18Consistency - Alternative Methods1999IAS 8SIC 19Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 292000IAS 21SIC 20Equity Accounting Method - Recognition of Losses1999IAS 28SIC 21Income Taxes-Recovery of Revalued Non-Depreciable Assets1999IAS 12SIC 22Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported1999IFRS 3SIC 23Property, Plant and Equipment - Major Inspection or Overhaul Costs1999IAS 16SIC 24Earnings Per Share - Financial instruments and other contracts that may be settled in shares2000IAS 33SIC 25Income Taxes-Changes in the Tax Status of an Entity or its Shareholders1999SIC 26Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations IASPlus, 2012. SIC D26 - IAS Plus. Retrieved on October 25, 2012. N/AN/AN/AIAS 16SIC 27Evaluating the Substance of Transactions Involving the Legal Form of a Lease2000IFRS 16SIC 28Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments2001IFRS 3SIC 29Disclosure-Service Concession Arrangements2001SIC 30Reporting Currency - Translation from Measurement Currency to Presentation Currency2001IAS 21SIC 31Revenue-Barter Transactions Involving Advertising Services2001IFRS 15SIC 32Intangible Assets-Web Site Costs2001SIC 33Consolidation and equity method - Potential voting rights and allocation of ownership interests2001IAS 27 and IAS 28

Interpretation Logic The relationship between core standards and interpretations can be expressed as:

Total Reporting Requirement = Σ (Standard Requirements) + Σ (Related Interpretations)

Modern Developments: Agenda Decisions Since the issuance of IFRIC 23, the IFRS Interpretations Committee has primarily addressed application questions through Agenda Decisions. While these do not result in a new numbered IFRIC interpretation, they often include explanatory material that is considered essential for consistent application of IFRS.IFRS Foundation, "About the IFRS Interpretations Committee", 2024.

Total Authoritative Guidance = Σ (IFRS/IAS Standards) + Σ (IFRIC/SIC Interpretations) + Σ (Explanatory Agenda Decisions)

List of the Practice Statements IFRS Practice Statements provide non-mandatory guidance on topics related to financial reporting. They are designed to assist entities in applying IFRS principles to complex areas of judgment.

N°Title Originally issued Status/DevelopmentsPractice Statement 1Management Commentary2010Under revision (Exposure Draft issued 2021)Practice Statement 2Making Materiality Judgements2017Active

Purpose and Logic Practice Statements help bridge the gap between technical accounting and the narrative part of financial reports.

Complete Financial Report = Σ (Financial Statements) + Σ (Management Commentary & Disclosures)

Practice Statement 1 (Management Commentary): Provides a framework for the narrative report that accompanies the financial statements, explaining the entity's strategy and resources.IFRS Practice Statement 1, Management Commentary. Practice Statement 2 (Materiality): Helps entities decide whether information is "material". Information is material if omitting or misstating it could influence the decisions of users.IFRS Practice Statement 2, Making Materiality Judgements.

Future Developments