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LIST OF IAS & IFRS |
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SL |
Name of the standards |
Status |
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IAS 1 |
Presentation of Financial Statements |
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IAS 2 |
Inventories |
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IAS 3 |
Consolidated Financial Statements |
Suspended in 1989 by IAS 27 & 28 |
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IAS 4 |
Depreciation Accounting |
Withdrawn in 1999 |
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IAS 5 |
Information to be disclosed in Financial Statements |
Suspended in 1998 by IAS 1 |
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IAS 6 |
Accounting Responses to Changing Prices |
Suspended by IAS 15 Which was withdrawn in December 2003 |
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IAS 7 |
Cash Flow Statements |
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IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors |
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IAS 9 |
Accounting for Research & Development Activities |
Suspended by IAS 38 effective 1st July 1999 |
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IAS 10 |
Events after the Balance Sheet Date |
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IAS 11 |
Construction Contracts |
Suspended by IFRS 15 effective 1st January 2017 |
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IAS 12 |
Income Taxes |
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IAS 13 |
Presentation of Current Asset & liabilities |
Suspended by IAS 1 effective 1st July 1998 |
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IAS 14 |
Statement Reporting |
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IAS 15 |
Information reflecting the effects of Changing Prices |
Withdrawn in December 2003 |
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IAS 16 |
Property, Plant and Equipment |
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IAS 17 |
Lease |
Suspended by IFRS 16 effective 1st January 2019. |
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IAS 18 |
Revenue |
Suspended by IFRS 15 effective 1st January 2017. |
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IAS 19 |
Employee Benefits (1998 & 2011) |
Employee Benefits - 1998 Suspended by IAS 19 (2011) effective 1st January 2013. |
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IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
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IAS 21 |
The Effects of Changes in Foreign Exchange Rate |
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IAS 22 |
Business Combinations |
Suspended by IFRS 3 effective 31st March 2004. |
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IAS 23 |
Borrowing Costs |
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IAS 24 |
Related Party Disclosure |
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IAS 25 |
Accounting For Investment |
Suspended by IAS 39 & IAS 40 effective 2001. |
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IAS 26 |
Accounting and Reporting by Retirement Benefit Plans |
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IAS 27 |
Consolidated and Separated Financial Statements (2003 & 2011) |
IAS - 27 (2003) - Suspended by IFRS 10 IFRS 12 & IAS 27 - 2011 Effective 1st January 2013 |
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IAS 28 |
Investments in Associates |
Suspended by IAS 28 - (2011) & IFRS 12 effective 1st January 2013. |
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IAS 29 |
Financial Reporting in Hyperinflationary Economies |
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IAS 30 |
Disclosure in the Financial Statements of Banks & Similar Financial Institutions |
Suspended by IFRS 7 effective 1st January 2007. |
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IAS 31 |
Interests in Joint Ventures |
Suspended by IFRS 11 & IFRS 12 effective 1st January 2013. |
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IAS 32 |
Financial Instrument: Presentation |
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IAS 33 |
Earnings Per Share |
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IAS 34 |
Interim Financial Reporting |
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IAS 35 |
Discontinued Operations |
Suspended by IFRS 5 effective 1st January 2005. |
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IAS 36 |
Impairment of Assets |
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IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets |
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IAS 38 |
Intangible Assets |
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IAS 39 |
Financial Instruments: Recognition and Measurement |
Suspended by IFRS 9 where IFRS 9 is applied. |
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IAS 40 |
Investment Property |
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IAS 41 |
Agriculture |
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IFRS 1 |
First-Time Adoption Of IFRSs |
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IFRS 2 |
Share-Based Payment |
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IFRS 3 |
Business Combinations |
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IFRS 4 |
Insurance Contracts |
Suspended By IFRS 17 as of 1 January 2023 |
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IFRS 5 |
Non-Current Assets Held For Sale And Discontinued Operations |
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IFRS 6 |
Exploration For And Evaluation Of Mineral Resources |
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IFRS 7 |
Financial Instruments: Disclosures |
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IFRS 8 |
Operating Segments |
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IFRS 9 |
Financial Instruments |
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IFRS 10 |
Consolidated Financial Statements |
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IFRS 11 |
Joint Arrangements |
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IFRS 12 |
Disclosure Of Interests In Other Entities |
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IFRS 13 |
Fair Value Measurement |
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IFRS 14 |
Regulatory Deferral Accounts |
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IFRS 15 |
Revenue From Contracts With Customers |
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IFRS 16 |
Leases |
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IFRS 17 |
Insurance Contracts |
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