International Financial Reporting Standards (IFRS) and IFRIC Interpretations

#	Name	Issued
IFRS S1	General Requirements for Disclosure of Sustainability-related Financial Information	2023
IFRS S2	Climate-related Disclosures	2023

#	Name	Issued
IFRS 1	First-time Adoption of International Financial Reporting Standards	2008*
IFRS 2	Share-based Payment	2004
IFRS 3	Business Combinations	2008*
IFRS 4	Insurance Contracts Superseded in 2023 by IFRS 17	2004
IFRS 5	Non-current Assets Held for Sale and Discontinued Operations	2004
IFRS 6	Exploration for and Evaluation of Mineral Resources	2004
IFRS 7	Financial Instruments: Disclosures	2005
IFRS 8	Operating Segments	2006
IFRS 9	Financial Instruments	2014*
IFRS 10	Consolidated Financial Statements	2011
IFRS 11	Joint Arrangements	2011
IFRS 12	Disclosure of Interests in Other Entities	2011
IFRS 13	Fair Value Measurement	2011
IFRS 14	Regulatory Deferral Accounts	2014
IFRS 15	Revenue from Contracts with Customers	2014
IFRS 16	Leases	2016
IFRS 17	Insurance Contracts	2017
IFRS 18	Presentation and Disclosures in Financial Statements	2024
IFRS 19	Subsidiaries without Public Accountability: Disclosures	2024

International Accounting Standards

#	Name	Issued
IAS 1	Presentation of Financial Statements Will be superseded in 2027 by IFRS 18	2007*
IAS 2	Inventories	2005*
IAS 3	Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS 28	1976
IAS 4	Depreciation Accounting Withdrawn in 1999
IAS 5	Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July 1998	1976
IAS 6	Accounting Responses to Changing Prices Superseded by IAS 15, which was withdrawn December 2003
IAS 7	Statement of Cash Flows	1992
IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors	2003
IAS 9	Accounting for Research and Development Activities Superseded by IAS 38 effective 1 July 1999
IAS 10	Events After the Reporting Period	2003
IAS 11	Construction Contracts Superseded in 2018 by IFRS 15	1993
IAS 12	Income Taxes	1996*
IAS 13	Presentation of Current Assets and Current Liabilities Superseded by IAS 1 effective 1 July 1998
IAS 14	Segment Reporting Superseded by IFRS 8 effective 1 January 2009	1997
IAS 15	Information Reflecting the Effects of Changing Prices Withdrawn December 2003	2003
IAS 16	Property, Plant and Equipment	2003*
IAS 17	Leases Superseded in 2019 by IFRS 16	2003*
IAS 18	Revenue Superseded in 2018 by IFRS 15	1993*
IAS 19	Employee Benefits (1998) Superseded by IAS 19 (2011) effective 1 January 2013	1998
IAS 19	Employee Benefits (2011)	2011*
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance	1983
IAS 21	The Effects of Changes in Foreign Exchange Rates	2003*
IAS 22	Business Combinations Superseded by IFRS 3 effective 31 March 2004	1998*
IAS 23	Borrowing Costs	2007*
IAS 24	Related Party Disclosures	2009*
IAS 25	Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001
IAS 26	Accounting and Reporting by Retirement Benefit Plans	1987
IAS 27	Separate Financial Statements (2011)	2011
IAS 27	Consolidated and Separate Financial Statements Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013	2003
IAS 28	Investments in Associates and Joint Ventures (2011)	2011
IAS 28	Investments in Associates Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013	2003
IAS 29	Financial Reporting in Hyperinflationary Economies	1989
IAS 30	Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 1 January 2007	1990
IAS 31	Interests In Joint Ventures Superseded by IFRS 11 and IFRS 12 effective 1 January 2013	2003*
IAS 32	Financial Instruments: Presentation	2003*
IAS 33	Earnings Per Share	2003*
IAS 34	Interim Financial Reporting	1998
IAS 35	Discontinuing Operations Superseded by IFRS 5 effective 1 January 2005	1998
IAS 36	Impairment of Assets	2004*
IAS 37	Provisions, Contingent Liabilities and Contingent Assets	1998
IAS 38	Intangible Assets	2004*
IAS 39	Financial Instruments: Recognition and Measurement Superseded by IFRS 9 effective 1 January 2018 where IFRS 9 is applied	2003*
IAS 40	Investment Property	2003*
IAS 41	Agriculture	2001

IFRIC Interpretations

#	Name	Issued
IFRIC 1	Changes in Existing Decommissioning, Restoration and Similar Liabilities	2004
IFRIC 2	Members' Shares in Co-operative Entities and Similar Instruments	2004
IFRIC 3	Emission Rights Withdrawn June 2005	2004
IFRIC 4	Determining Whether an Arrangement Contains a Lease Superseded in 2019 by IFRS 16	2004
IFRIC 5	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	2004
IFRIC 6	Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment	2005
IFRIC 7	Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies	2005
IFRIC 8	Scope of IFRS 2 Withdrawn effective 1 January 2010	2006
IFRIC 9	Reassessment of Embedded Derivatives	2006
IFRIC 10	Interim Financial Reporting and Impairment	2006
IFRIC 11	IFRS 2: Group and Treasury Share Transactions Withdrawn effective 1 January 2010	2006
IFRIC 12	Service Concession Arrangements	2006
IFRIC 13	Customer Loyalty Programmes Superseded in 2018 by IFRS 15	2007
IFRIC 14	IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	2007
IFRIC 15	Agreements for the Construction of Real Estate Superseded in 2018 by IFRS 15	2008
IFRIC 16	Hedges of a Net Investment in a Foreign Operation	2008
IFRIC 17	Distributions of Non-cash Assets to Owners	2008
IFRIC 18	Transfers of Assets from Customers Superseded in 2018 by IFRS 15	2009
IFRIC 19	Extinguishing Financial Liabilities with Equity Instruments	2009
IFRIC 20	Stripping Costs in the Production Phase of a Surface Mine	2011
IFRIC 21	Levies	2013
IFRIC 22	Foreign Currency Transactions and Advance Consideration	2016
IFRIC 23	Uncertainty over Income Tax Treatments	2017

SIC Interpretations

#	Name	Issued
SIC-1	Consistency – Different Cost Formulas for Inventories Superseded	1997
SIC-2	Consistency – Capitalisation of Borrowing Costs Superseded	1997
SIC-3	Elimination of Unrealised Profits and Losses on Transactions with Associates Superseded	1997
SIC-5	Classification of Financial Instruments - Contingent Settlement Provisions Superseded	1998
SIC-6	Costs of Modifying Existing Software Superseded	1998
SIC-7	Introduction of the Euro	1998
SIC-8	First-Time Application of IASs as the Primary Basis of Accounting Superseded	1998
SIC-9	Business Combinations – Classification either as Acquisitions or Unitings of Interests Superseded	1998
SIC-10	Government Assistance – No Specific Relation to Operating Activities	1998
SIC-11	Foreign Exchange – Capitalisation of Losses Resulting from Severe Currency Devaluations Superseded	1998
SIC-12	Consolidation – Special Purpose Entities Superseded by IFRS 10 and IFRS 12 effective 1 January 2013	1998
SIC-13	Jointly Controlled Entities – Non-Monetary Contributions by Venturers Superseded by IFRS 11 and IFRS 12, effective for annual periods beginning on or after 1 January 2013	1998
SIC-14	Property, Plant and Equipment – Compensation for the Impairment or Loss of Items Superseded	1998
SIC-15	Operating Leases – Incentives Superseded in 2019 by IFRS 16	1999
SIC-16	Share Capital – Reacquired Own Equity Instruments (Treasury Shares) Superseded	1999
SIC-17	Equity – Costs of an Equity Transaction Superseded	2000
SIC-18	Consistency – Alternative Methods Superseded	2000
SIC-19	Reporting Currency – Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 Superseded	2000
SIC-20	Equity Accounting Method – Recognition of Losses Superseded	2000
SIC-21	Income Taxes – Recovery of Revalued Non-Depreciable Assets Superseded by, and incorporated into, IAS 12 by amendments made by Deferred Tax: Recovery of Underlying Assets, effective for annual periods beginning on or after 1 January 2012	2000
SIC-22	Business Combinations – Subsequent Adjustment of Fair Values and Goodwill Initially Reported Superseded	2000
SIC-23	Property, Plant and Equipment – Major Inspection or Overhaul Costs Superseded	2000
SIC-24	Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in Shares Superseded	2000
SIC-25	Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders	2000
SIC-27	Evaluating the Substance of Transactions in the Legal Form of a Lease Superseded in 2019 by IFRS 16	2000
SIC-28	Business Combinations – 'Date of Exchange' and Fair Value of Equity Instruments Superseded	2001
SIC-29	Disclosure – Service Concession Arrangements	2001
SIC-30	Reporting Currency – Translation from Measurement Currency to Presentation Currency Superseded	2001
SIC-31	Revenue – Barter Transactions Involving Advertising Services Superseded in 2018 by IFRS 15	2001
SIC-32	Intangible Assets – Web Site Costs	2001
SIC-33	Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests Superseded	2001

Name	Issued
Conceptual Framework for Financial Reporting 2018	2018*
Preface to International Financial Reporting Standards	2002*
IFRS for Small and Medium Sized Entities	2009
IFRS Practice Statement Management Commentary	2010
IFRS Practice Statement Making Materiality Judgements	2017

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