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This web page provides a comprehensive list of the IFRSs and official interpretations, as set out by the IFRS Foundation. It includes the title, origin, effective date, withdrawal and supersession status of each standard, interpretation and practice statement.
IFRS are accounting standards issued by the IFRS Foundation and the IASB to describe the financial performance and position of companies across international boundaries. Learn about the origin, development, application and principles of IFRS and how they differ from US GAAP.
IAS 19 is an international accounting standard that explains how to account for wages, pensions, life insurance and other perquisites. It covers topics such as actuarial valuation, funding, assumptions, surplus, settlement and curtailment of employee benefit plans.
The IASB is the independent accounting standard-setting body of the IFRS Foundation, responsible for developing and promoting International Financial Reporting Standards (IFRS). Learn about its history, members, due process, funding and related terms.
The IASC was founded in 1973 and dissolved in 2001, developing a set of International Accounting Standards (IAS) that were later adopted as International Financial Reporting Standards (IFRS). The IASC was an initiative of national accountancy bodies from various countries, and its membership expanded over time to include some non-auditor organizations.
A financial statement is a formal record of the financial activities and position of a business, person, or other entity. It typically includes four basic statements, a management discussion and analysis, and follows certain standards and regulations.
Impairment is the diminishing in value of an asset, such as a fixed asset or a financial asset. Learn about the history, scope, and calculation of impairment under different accounting standards and models.
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