International Financial Reporting Standards#NameIssued

IFRS 1First-time Adoption of International Financial Reporting Standards2008*

IFRS 2Share-based Payment2004

IFRS 3Business Combinations2008*

IFRS 4Insurance Contracts2004

IFRS 5Non-current Assets Held for Sale and Discontinued Operations2004

IFRS 6Exploration for and Evaluation of Mineral Assets2004

IFRS 7Financial Instruments: Disclosures2005

IFRS 8Operating Segments2006

IFRS 9Financial Instruments2013*

IFRS 10Consolidated Financial Statements2011

IFRS 11Joint Arrangements2011

IFRS 12Disclosure of Interests in Other Entities2011

IFRS 13Fair Value Measurement2011

IFRS14Regulatory Deferral Accounts2014

IFRS 15Revenue from Contracts with Customers2014

International Accounting Standards#NameIssued

IAS1Presentation of Financial Statements2007*

IAS2Inventories2005*

IAS 3Consolidated Financial StatementsSuperseded in 1989 by IAS 27 and IAS 281976

IAS 4Depreciation AccountingWithdrawn in 1999

IAS 5Information to Be Disclosed in Financial StatementsSuperseded by IAS 1 effective 1 July 19981976

IAS 6Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003

IAS7Statement of Cash Flows1992

IAS8Accounting Policies, Changes in Accounting Estimates and Errors2003

IAS 9Accounting for Research and Development ActivitiesSuperseded by IAS 39 effective 1 July 1999

IAS10Events After the Reporting Period2003

IAS11Construction ContractsWill be superseded by IFRS 15 as of 1 January 20171993

IAS12Income Taxes1996*

IAS 13Presentation of Current Assets and Current LiabilitiesSuperseded by IAS 39 effective 1 July 1998

IAS14Segment ReportingSuperseded by IFRS 8 effective 1 January 20091997

IAS 15Information Reflecting the Effects of Changing PricesWithdrawn December 20032003

IAS16Property, Plant and Equipment2003*

IAS17Leases2003*

IAS18RevenueWill be superseded by IFRS 15 as of 1 January 20171993*

IAS19Employee Benefits(1998)Superseded by IAS 19 (2011) effective 1 January 20131998

IAS19Employee Benefits(2011)2011*

IAS20Accounting for Government Grants and Disclosure of Government Assistance1983

IAS21The Effects of Changes in Foreign Exchange Rates2003*

IAS 22Business CombinationsSuperseded by IFRS 3 effective 31 March 20041998*

IAS23Borrowing Costs2007*

IAS24Related Party Disclosures2009*

IAS 25Accounting for InvestmentsSuperseded by IAS 39 and IAS 40 effective 2001

IAS26Accounting and Reporting by Retirement Benefit Plans1987

IAS27Separate Financial Statements(2011)2011

IAS27Consolidated and Separate Financial StatementsSuperseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 20132003

IAS28Investments in Associates and Joint Ventures (2011)2011

IAS28Investments in AssociatesSuperseded by IAS 28 (2011) and IFRS 12 effective 1 January 20132003

IAS29Financial Reporting in Hyperinflationary Economies1989

IAS 30Disclosures in the Financial Statements of Banks and Similar Financial InstitutionsSuperseded by IFRS 7 effective 1 January 20071990

IAS31Interests In Joint VenturesSuperseded by IFRS 11 and IFRS 12 effective 1 January 20132003*

IAS32Financial Instruments: Presentation2003*

IAS33Earnings Per Share2003*

IAS34Interim Financial Reporting1998

IAS 35Discontinuing OperationsSuperseded by IFRS 5 effective 1 January 20051998

IAS36Impairment of Assets2004*

IAS37Provisions, Contingent Liabilities and Contingent Assets1998

IAS38Intangible Assets2004*

IAS39Financial Instruments: Recognition and MeasurementSuperseded by IFRS 9 where IFRS 9 is applied

2003*

IAS40Investment Property2003*

IAS41Agriculture