IFRS Reference Directory
International Financial Reporting Standards
International Financial Reporting Standards (IFRS) are issued by the IFRS Foundation and include standards that converged with or replaced IAS, providing a global framework for financial reporting.
Active Standards
IFRS 1
First-time Adoption of IFRS Standards
IFRS 2
Share-based Payment
IFRS 3
Business Combinations
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
IFRS 17
Insurance Contracts