IAS
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10 Frameworks
526 Standards
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Click any framework on the left rail to instantly explore its list of standards.

Framework Overview
Framework Overview
Framework Overview
General Principles
Presentation
Assets
Liabilities
Equity
Revenue
Expenses
Broad Transactions
Agriculture
Airlines
Contractors
Development Stage Entities
Entertainment
Extractive Activities
Financial Services
Franchisors
Health Care Entities
Not-for-Profit Entities
Plan Accounting
Real Estate
Regulated Operations
Software
U.S. Steamship Entities
Framework Overview
Framework
Standards
SORPs
Framework Overview
Standards
Small Business
Framework Overview
General Standards
Assets
Liabilities, Equity, Revenue & Other
Accounting Guidelines
Framework Overview
ASBJ Statements
JMIS Standards
Implementation Guidance
Practical Solutions
Framework Overview
HGB Standards
DRS Standards
Framework Overview
IFRS Standards
IFRS for SMEs
IFRS Publications
IFRS Sustainability
IFRIC
SIC
Framework Overview
IPSAS Standards
Cash Basis IPSAS
RPG – Recommended Practice Guidelines
SRS – Sustainability Reporting Standards
Conceptual Framework
Supporting / Reference Material
IAS Reference Directory

International Accounting Standards

International Accounting Standards (IAS) are a set of accounting principles issued by the IASB, covering topics such as revenue recognition, inventory valuation, and financial statement presentation.

41 Total Standards
24 Active / Current
17 Historical / Withdrawn
Jump to:
IAS IFRS IPSAS Ind AS US GAAP UK GAAP ASBE ASPE ASBJ HGB

Active Standards

IAS 1
Presentation of Financial Statements
IAS 2
Inventories
IAS 7
Statement of Cash Flows
IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10
Events after the Reporting Period
IAS 12
Income Taxes
IAS 16
Property, Plant and Equipment
IAS 19
Employee Benefits
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
IAS 21
The Effects of Changes in Foreign Exchange Rates
IAS 23
Borrowing Costs
IAS 24
Related Party Disclosures
IAS 26
Accounting and Reporting by Retirement Benefit Plans
IAS 27
Separate Financial Statements
IAS 28
Investments in Associates and Joint Ventures
IAS 29
Financial Reporting in Hyperinflationary Economies
IAS 32
Financial Instruments: Presentation
IAS 33
Earnings per Share
IAS 34
Interim Financial Reporting
IAS 36
Impairment of Assets
IAS 37
Provisions, Contingent Liabilities and Contingent Assets
IAS 38
Intangible Assets
IAS 40
Investment Property
IAS 41
Agriculture

Historical Standards

IAS 3
Superseded
Consolidated Financial Statements
IAS 4
Withdrawn
Depreciation Accounting
IAS 5
Withdrawn
Information to Be Disclosed in Financial Statements
IAS 6
Withdrawn
Accounting Responses to Changing Prices
IAS 9
Withdrawn
Accounting for Research and Development Activities
IAS 11
Superseded
Construction Contracts
IAS 13
Withdrawn
Presentation of Current Assets and Current Liabilities
IAS 14
Withdrawn
Segment Reporting
IAS 15
Withdrawn
Information Reflecting the Effects of Changing Prices
IAS 17
Superseded
Leases
IAS 18
Withdrawn
Revenue
IAS 22
Withdrawn
Business Combinations
IAS 25
Withdrawn
Accounting for Investments
IAS 30
Withdrawn
Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31
Superseded
Interests in Joint Ventures
IAS 35
Withdrawn
Discontinuing Operations
IAS 39
Superseded
Financial Instruments: Recognition and Measurement