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IFRS 5 Non-current assets held for sale and discontinued operations 6. 36 jurisdictions in Africa require IFRS Standards to be applied by all or most of their domestic publicly accountable entities and one permits or requires IFRS Standards for at least some domestic publicly accountable entities. IFRS 1 First-time Adoption of International Financial Reporting Standards.

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Prescribes the appropriate accounting policies and disclosure for leases from both the lessees and the lessors perspective.

Ifrs standards list. IFRS 9 Financial Instruments. IFRS 4 Ind AS 104 Insurance Contracts 33. Australia and New Zealand have adopted national standards that they describe as IFRS-equivalents.

Sector-specific disclosures are available for banks insurers and investment funds. IFRS 2 Ind AS 102 Share-based Payment 31. Currently more than 120 nations and reporting jurisdictions permit or require IFRS for domestic listed companies.

IFRS 7 Financial instruments. IFRS 3 Business Combinations. The IFRS Foundation provides free access through Basic registration to the PDF files of the current years IFRIC Interpretations Part A of the Issued Standardsthe Red Book as well as available translations of Interpretations.

IAS 17 Leases Superseded by IFRS 16. 59 rows IFRS 9. Share-based Payment IFRS 3.

All of our IFRS Standards Interpretations and related materials are available from here. IFRS 6 Exploration for and evaluation of mineral resources 7. Insurance Contracts IFRS 5.

Consolidated financial statements IFRS 10 41 Separate financial statements IAS 27 42 Business combinations IFRS 3 43 Disposal of subsidiaries businesses and non-current assets IFRS 5 44 Equity accounting IAS 28 45 Joint arrangements IFRS 11 46 Other subjects 47 Related-party disclosures IAS 24 48. Following is a list of the standards as issued at January 1 2011. IFRS 6 Ind AS 106 Exploration for and Evaluation of Mineral Resources 35.

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