Accounting Data
IASB governs standards associated to financial data.
Links
- http://en.wikipedia.org/wiki/International_Financial_Reporting_Standards
- http://en.wikipedia.org/wiki/List_of_International_Financial_Reporting_Standards
- http://www.tickdata.com/products/equities/
- http://duedil.com
Reports
List of Reporting Standards and International Accounting Standards
N° | Title | Originally issued | Effective | Fully withdrawn | Superseded by |
---|---|---|---|---|---|
Template:SortKey | Disclosure of Accounting Policies (1975) Presentation of Financial Statements (1997) |
1975 | Template:Dts | ||
Template:SortKey | Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975) Inventories (1993) |
1975 | Template:Dts | ||
Template:SortKey | Consolidated Financial Statements | 1976 | Template:Dts | Template:Dts | IAS 27 and IAS 28 |
Template:SortKey | Depreciation Accounting | 1976 | Template:Dts | Template:Dts | IAS 36 |
Template:SortKey | Information to Be Disclosed in Financial Statements | 1976 | Template:Dts | Template:Dts | IAS 1 |
Template:SortKey | Accounting Responses to Changing Prices | 1977 | Template:Dts | Template:Dts | IAS 15 |
Template:SortKey | Statement of Changes in Financial Position (1977) Cash Flow Statements (1992) |
1977 | Template:Dts | ||
Template:SortKey | Unusual 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) |
1978 | Template:Dts | ||
Template:SortKey | Accounting for Research and Development Activities | 1978 | Template:Dts | Template:Dts | IAS 38 |
IAS 10 | Contingencies and Events Occurring After the Balance Sheet Date (1978) Events After the Balance Sheet Date (1999) |
1978 | Template:Dts | ||
IAS 11 | Accounting for Construction Contracts (1979) Construction Contracts (1993) |
1979 | Template:Dts | ||
IAS 12 | Accounting for Taxes on Income (1979) Income Taxes (1996) |
1979 | Template:Dts | ||
IAS 13 | Presentation of Current Assets and Current Liabilities | 1979 | Template:Dts | Template:Dts | IAS 1 |
IAS 14 | Reporting Financial Information by Segment (1981) Segment reporting (1997) |
1981 | Template:Dts | Template:Dts | IFRS 8 |
IAS 15 | Information Reflecting the Effects of Changing Prices | 1981 | Template:Dts | Template:Dts | N/A |
IAS 16 | Accounting for Property, Plant and Equipment (1982) |
1982 | Template:Dts | ||
IAS 17 | Accounting for Leases (1982) Leases (1997) |
1982 | Template:Dts | ||
IAS 18 | Revenue Recognition (1982) Revenue (1993) |
1982 | Template:Dts | ||
IAS 19 | Accounting for Retirement Benefits in Financial Statements of Employers (1983) Retirement Benefit Costs (1993) |
1983 | Template:Dts | ||
IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance | 1983 | Template:Dts | ||
IAS 21 | Accounting for the Effects of Changes in Foreign Exchange Rates (1983) The Effects of Changes in Foreign Exchange Rates (1993) |
1983 | Template:Dts | ||
IAS 22 | Accounting for Business Combinations (1983) Business Combinations (1993) |
1983 | Template:Dts | Template:Dts | IFRS 3 |
IAS 23 | Capitalisation of Borrowing Costs (1984) Borrowing Costs (1993) |
1984 | Template:Dts | ||
IAS 24 | Related Party Disclosures | 1984 | Template:Dts | ||
IAS 25 | Accounting for Investments | 1986 | Template:Dts | Template:Dts | IAS 39 and IAS 40 |
IAS 26 | Accounting and Reporting by Retirement Benefit Plans | 1987 | Template:Dts | ||
IAS 27 | Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989) Consolidated and Separate Financial Statements (2003) |
1989 | Template:Dts | ||
IAS 28 | Accounting for Investments in Associates (1989) Investments in Associates (2003) |
1989 | Template:Dts | ||
IAS 29 | Financial Reporting in Hyperinflationary Economies | 1989 | Template:Dts | ||
IAS 30 | Disclosures in the Financial Statements of Banks and Similar Financial Institutions | 1990 | Template:Dts | Template:Dts | IFRS 7 |
IAS 31 | Financial Reporting of Interests in Joint Ventures (1990) Interests in Joint Ventures (2003) |
1990 | Template:Dts | Template:Dts | IFRS 11 and IFRS 12 |
IAS 32 | Financial Instruments: Disclosure and Presentation (1995) Financial Instruments: Presentation (2005) |
1995 | Template:Dts | ||
IAS 33 | Earnings per Share | 1997 | Template:Dts | ||
IAS 34 | Interim Financial Reporting | 1998 | Template:Dts | ||
IAS 35 | Discontinuing Operations | 1998 | Template:Dts | Template:Dts | IFRS 5 |
IAS 36 | Impairment of Assets | 1998 | Template:Dts | ||
IAS 37 | Provisions, Contingent Liabilities and Contingent Assets | 1998 | Template:Dts | ||
IAS 38 | Intangible Assets | 1998 | Template:Dts | ||
IAS 39 | Financial Instruments: Recognition and Measurement | 1998 | Template:Dts | ||
IAS 40 | Investment Property | 2000 | Template:Dts | ||
IAS 41 | Agriculture | 2000 | Template:Dts | ||
Template:SortKey | First-time Adoption of International Financial Reporting Standards | 2003 | Template:Dts | ||
Template:SortKey | Share-based Payment | 2004 | Template:Dts | ||
Template:SortKey | Business Combinations | 2004 | Template:Dts | ||
Template:SortKey | Insurance Contracts | 2004 | Template:Dts | ||
Template:SortKey | Non-current Assets Held for Sale and Discontinued Operations | 2004 | Template:Dts | ||
Template:SortKey | Exploration for and Evaluation of Mineral Resources | 2004 | Template:Dts | ||
Template:SortKey | Financial Instruments: Disclosures | 2005 | Template:Dts | ||
Template:SortKey | Operating Segments | 2006 | Template:Dts | ||
Template:SortKey | Financial Instruments | 2009 | Template:Dts | ||
IFRS 10 | Consolidated Financial Statements | 2011 | Template:Dts | ||
IFRS 11 | Joint Arrangements | 2011 | Template:Dts | ||
IFRS 12 | Disclosure of Interests in Other Entities | 2011 | Template:Dts | ||
IFRS 13 | Fair Value Measurement | 2011 | Template:Dts |
List of Interpretations
N° | Title | Originally issued | Effective | Fully withdrawn | Superseded by |
---|---|---|---|---|---|
Template:SortKey | Consistency - Different Cost Formulas for Inventories | 1997 | Template:Dts | Template:Dts | IAS 2 |
Template:SortKey | Consistency - Capitalisation of Borrowing Costs | 1997 | Template:Dts | Template:Dts | IAS 8 |
Template:SortKey | Elimination of Unrealised Profits and Losses on Transactions with Associates | 1997 | Template:Dts | Template:Dts | IAS 28 |
Template:SortKey | ? | ? | ? | ? | ? |
Template:SortKey | Classification of Financial Instruments - Contingent Settlement Provisions | 1997 | Template:Dts | Template:Dts | IAS 32 |
Template:SortKey | Costs of Modifying Existing Software | 1997 | Template:Dts | Template:Dts | IAS 16 |
Template:SortKey | Introduction of the Euro | 1997 | Template:Dts | ||
Template:SortKey | First-Time Application of IASs as the Primary Basis of Accounting | 1998 | Template:Dts | Template:Dts | IFRS 1 |
Template:SortKey | Business Combinations - Classification either as Acquisitions or Unitings of Interests | 1998 | Template:Dts | Template:Dts | IFRS 3 |
SIC 10 | Government Assistance-No Specific Relation to Operating Activities | 1998 | Template:Dts | ||
SIC 11 | Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations | 1998 | Template:Dts | Template:Dts | IAS 21 |
SIC 12 | Consolidation-Special Purpose Entities | 1998 | Template:Dts | Template:Dts | IFRS 10 |
SIC 13 | Jointly Controlled Entities-Non-Monetary Contributions by Venturers | 1998 | Template:Dts | Template:Dts | IFRS 10 |
SIC 14 | Property, Plant and Equipment - Compensation for the Impairment or Loss of Items | 1998 | Template:Dts | Template:Dts | IAS 16 |
SIC 15 | Operating Leases-Incentives | 1998 | Template:Dts | ||
SIC 16 | Share Capital - Reacquired Own Equity Instruments (Treasury Shares) | 1998 | Template:Dts | Template:Dts | IAS 32 |
SIC 17 | Equity - Costs of an Equity Transaction | 1999 | Template:Dts | Template:Dts | IAS 32 |
SIC 18 | Consistency - Alternative Methods | 1999 | Template:Dts | Template:Dts | IAS 8 |
SIC 19 | Reporting Currency - Measurement and Presentation of Financial Statements under IAS 21 and IAS 29 | 2000 | Template:Dts | Template:Dts | IAS 21 |
SIC 20 | Equity Accounting Method - Recognition of Losses | 1999 | Template:Dts | Template:Dts | IAS 28 |
SIC 21 | Income Taxes-Recovery of Revalued Non-Depreciable Assets | 1999 | Template:Dts | Template:Dts | IAS 12 |
SIC 22 | Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported | 1999 | Template:Dts | Template:Dts | IFRS 3 |
SIC 23 | Property, Plant and Equipment - Major Inspection or Overhaul Costs | 1999 | Template:Dts | Template:Dts | IAS 16 |
SIC 24 | Earnings Per Share - Financial instruments and other contracts that may be settled in shares | 2000 | Template:Dts | Template:Dts | IAS 33 |
SIC 25 | Income Taxes-Changes in the Tax Status of an Entity or its Shareholders | 1999 | Template:Dts | ||
SIC 26 | Draft only - not issued: Property, Plant and Equipment – Results of Incidental Operations [1] | N/A | N/A | N/A | IAS 16 |
SIC 27 | Evaluating the Substance of Transactions Involving the Legal Form of a Lease | 2000 | Template:Dts | ||
SIC 28 | Business Combinations - 'Date of Exchange' and Fair Value of Equity Instruments | 2001 | Template:Dts | Template:Dts | IFRS 3 |
SIC 29 | Disclosure-Service Concession Arrangements | 2001 | Template:Dts | ||
SIC 30 | Reporting Currency - Translation from Measurement Currency to Presentation Currency | 2001 | Template:Dts | Template:Dts | IAS 21 |
SIC 31 | Revenue-Barter Transactions Involving Advertising Services | 2001 | Template:Dts | ||
SIC 32 | Intangible Assets-Web Site Costs | 2001 | Template:Dts | ||
SIC 33 | Consolidation and equity method - Potential voting rights and allocation of ownership interests | 2001 | Template:Dts | Template:Dts | IAS 27 and IAS 28 |
Template:SortKey | Changes in Existing Decommissioning, Restoration and Similar Liabilities | 2004 | Template:Dts | ||
Template:SortKey | Members’ Shares in Co-operative Entities and Similar Instruments | 2004 | Template:Dts | ||
Template:SortKey | Emission Rights | 2004 | Template:Dts | Template:Dts | N/A |
Template:SortKey | Determining whether an Arrangement contains a Lease | 2004 | Template:Dts | ||
Template:SortKey | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 2004 | Template:Dts | ||
Template:SortKey | Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment | 2005 | Template:Dts | ||
Template:SortKey | Approach under IAS 29 Financial Reporting in Hyperinflationary Economies | 2005 | Template:Dts | ||
Template:SortKey | Scope of IFRS 2 | 2006 | Template:Dts | Template:Dts | IFRS 2 |
Template:SortKey | Reassessment of Embedded Derivatives | 2006 | Template:Dts | ||
IFRIC 10 | Interim Financial Reporting and Impairment | 2006 | Template:Dts | ||
IFRIC 11 | IFRS 2-Group and Treasury Share Transactions | 2006 | Template:Dts | Template:Dts | IFRS 2 |
IFRIC 12 | Service Concession Arrangements | 2006 | Template:Dts | ||
IFRIC 13 | Customer Loyalty Programmes | 2007 | Template:Dts | ||
IFRIC 14 | IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 2007 | Template:Dts | ||
IFRIC 15 | Agreements for the Construction of Real Estate | 2008 | Template:Dts | ||
IFRIC 16 | Hedges of a Net Investment in a Foreign Operation | 2008 | Template:Dts | ||
IFRIC 17 | Distributions of Non-cash Assets | 2008 | Template:Dts | ||
IFRIC 18 | Transfers of Assets from Customers | 2009 | Template:Dts | ||
IFRIC 19 | Extinguishing Financial Liabilities with Equity Instruments | 2009 | Template:Dts | ||
IFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine | 2011 | Template:Dts |
- ↑ IASPlus, 2012. SIC D26 - IAS Plus. Retrieved on October 25, 2012.