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

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N°	Title	Originally issued	Effective	Fully withdrawn	Superseded by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) Statement of Cash Flows (2007)	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) Accounting Policies, Changes in Accounting Estimates and Errors (2003)	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) Events after the Reporting Period (2007)	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) Property, Plant and Equipment (1993)	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) Employee Benefits (1998)	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) Separate Financial Statements (2011)	1989	Template:Dts
IAS 28	Accounting for Investments in Associates (1989) Investments in Associates (2003) Investments in Associates and Joint Ventures (2011)	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	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