• IFRS at a glance

IFRS at a glance

IFRS at a Glance has been compiled to assist in gaining a high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

IFRS at a Glance includes all IFRSs in issue for periods beginning on 1 January 2017.

Individual 'IFRS at a Glance' files per standard, which are consolidated into the following sibgle document, are available further down the page.

 

 


‚ÄčIFRS for SMEs at a glance

These documents have been compiled to assist in gaining a high level overview of the International Financial Reporting Standard for Small and Medium-sized Entities.

IFRS for SMEs at a Glance January 2016
(for periods beginning on or after 1 January 2016)
 

 

IFRS for SMEs at a Glance January 2016
(for periods beginning on or after 1 January 2017
earlier application is permitted)

 

Please click the links below to access individual 'IFRS at a Glance' pdf files per standard.

 

If a Standard or Interpretation has been recently superseded, the superseded Standard or Interpretation  is identified by an (S) suffix together with the date from which it has been superseded (included in 'brackets' within the title).

 

 

IFRS 1

 

First Time Adoption of International Financial Reporting Standards

IFRS 2

 

Share-based Payment

IFRS 3

 

Business Combinations

IFRS 4

 

Insurance Contracts

 

IFRS 5

 

Non-current Assets Held for Sale and Discontinued Operations

IFRS 6

 

Exploration for and Evaluation of Mineral Resources

IFRS 7

 

Financial Instruments - Disclosures

IFRS 8

 

Operating Segments

IFRS 9

 

Financial Instruments

IFRS 10

 

Consolidated Financial Statements

IFRS 11

 

Joint Arrangements

IFRS 12

 

Disclosure of Interests in Other Entities

IFRS 13

 

Fair Value Measurement

IFRS 14

 

Regulatory Deferral Accounts

IFRS 15

Revenue from Contracts with Customers

IFRS 16

Leases

IAS 1

Presentation of Financial Statements

IAS 2</