Standar dalam IFRS

Standar dalam IFRS

Ini adalah standar  dalam IFRS. Mudah-mudahan ini masih yang terbaru.

IFRS1 – First-time Adoption of International Financial Reporting Standards

IFRS2 – Share-Based Payment

IFRS3 – Business Combinations

IFRS4 – Insurance Contracts

IFRS5 – Non-current Assets Held for Sale and Discontinued Operations

IFRS6 – Exploration for and Evaluation of Mineral Resources

IFRS7 – Financial Instruments : Disclosure

IFRS8 – Operating Segments

IFRS9 – Financial Instruments

IAS1 – Presentation of Financial Statements

IAS2 – Inventories

IAS7 – Statement of Cash Flows

IAS8 – Accounting Policies, Changes in Accounting Estimates and Errors

IAS10 – Event after the reporting Period

IAS11 – Construction Contracts

IAS12 – Income Taxes

IAS16 – Property, Plant and Equipment

IAS17 – Leases

IAS18 – Revenue

IAS19 – Employee Benefits

IAS20 – Accounting for Governance Grants and Disclosure of Government


IAS21 – The Effects of Changes in Foregn Exchange Rates

IAS23 – Borrowing Costs

IAS24 – Related Party Disclosures

IAS26 – Accounting and Reporting by Retirement Benefit Plans

IAS27 – Consolidated and Separate Financial Statements

IAS28 – Investments in Associates

IAS29 – Financial Reporting in Hyperinflationary Economies

IAS31 – Interests in Joint Ventures

IAS32 – Financial Instruments: Presentation

IAS33 – Earnings per Share

IAS34 – Interim Financial Reporting

IAS36 – Impairment of Assets

IAS37 – Provisions, Contingent Liabilities and Contingent Assets

IAS38 – Intangible Assets

IAS39 – Financial Instruments: Recognition and Measurement

IAS40 – Investment Property

IAS41 – Agriculture

IFRIC1 – Changes in Existing Decommissioning, Restoration and Similar


IFRIC2 – Members’ Share in Co-operative Entities and Similar Instruments

IFRIC4 – Determining whether an arrangement contains a Lease

IFRIC5 – Rights to Interests arising from Decommissioning, Restoration and

    Environmental rehabilitationa Funds

IFRIC6 – Liabilities arising from Participating in a Specific Market – Wate

    electrical and Electronic Equipment

IFRIC7 – Applying the Restatement Approach under IAS 29

IFRIC10 – Interim Financial Reporting and Impairment

IFRIC12 – Service Concession Arrangements

IFRIC13 – Costomer Loyalty Programmes

IFRIC14 – IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding

      Requirements and their Interaction

IFRIC15 – Agreements for the Construction of Real Estate

IFRIC16 – Hedges of a Net Investment in a Foreign Operation

IFRIC17 – Distributions of Non-cash Assets to Owners

IFRIC18 – Transfers of Assets from Customers

IFRIC19 – Extinguishing Financial Liabilities with Equity Instruments

Jika ada kesalahan pada standar dalam IFRS di atas, mohon maaf. Untuk lebih valid, silakan cari referensi di website IAI.


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