Superseded by IFRS 5 effective 1 January 2005 Superseded by IFRS 11 and IFRS 12 effective 1 January 2013 Superseded by IFRS 7 effective 1 January 2007 Superseded by IAS 28 (2011) and IFRS 12 effective 1 January 2013įinancial Reporting in Hyperinflationary Economiesĭisclosures in the Financial Statements of Banks and Similar Financial Institutions Investments in Associates and Joint Ventures (2011) Superseded by IFRS 10, IFRS 12 and IAS 27 (2011) effective 1 January 2013 Superseded by IAS 39 and IAS 40 effective 2001Īccounting and Reporting by Retirement Benefit PlansĬonsolidated and Separate Financial Statements Superseded by IFRS 3 effective 31 March 2004 The Effects of Changes in Foreign Exchange Rates Superseded by IAS 19 (2011) effective 1 January 2013Īccounting for Government Grants and Disclosure of Government Assistance Superseded by IFRS 15 effective 1 January 2017 Superseded by IFRS 16 effective 1 January 2019 Information Reflecting the Effects of Changing Prices Superseded by IFRS 8 effective 1 January 2009 Presentation of Current Assets and Current Liabilities Superseded by IFRS 15 as of 1 January 2017 Superseded by IAS 38 effective 1 July 1999 Superseded by IAS 15, which was withdrawn December 2003Īccounting Policies, Changes in Accounting Estimates and ErrorsĪccounting for Research and Development Activities Superseded by IAS 1 effective 1 July 1998 Information to Be Disclosed in Financial Statements The IASB will also reissue standards in this series where it considers it appropriate. International Accounting Standards (IASs) were issued by the antecedent International Accounting Standards Council (IASC), and endorsed and amended by the International Accounting Standards Board (IASB).

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