Answer in Accounting for Emmanuel kwabena #163780

List of all international accounting standards that are currently in use


International accounting standards refer to a common set of principles, standards and procedures that define the basis of financial accounting policies and practices globally. International companies follow the International Financial Reporting Standards, which are formulated by the International Accounting Standards Board and serve as a guideline for non-U.S. GAAP companies reporting financial statements. In the United States, the Generally Accepted Accounting Principles form the set of accounting standards widely accepted for preparing financial statements.

The list of all international accounting standards that are currently in use includes the following:

International Financial Reporting Standards (IFRS):


1. FRS 1 First-time adoption of International Financial Reporting Standards

2. IFRS 2 Share-based payment

3. IFRS 3 Business combinations

4. IFRS 4 Insurance contracts

5. IFRS 5 Non-current assets held for sale and discontinued operations

6. IFRS 6 Exploration for and evaluation of mineral resources

7. IFRS 7 Financial instruments: disclosures

8. IFRS 8 Operating segments

9. IFRS 9 Financial instruments

10. IFRS 10 Consolidated financial statements

11. IFRS 11 Joint arrangements

12. IFRS 12 Disclosure of interests in other entities

13. IFRS 13 Fair value measurement

14. IFRS 14 Regulatory deferral accounts

15. IFRS 15 Revenues from contracts with customers

16. IFRS 16 Leases

International Accounting Standards (IAS):

1. IAS 1 Presentation of financial statements

2. IAS 2 Inventories

3. IAS 7 Statement of cash flows

4. IAS 8 Accounting policies, changes in accounting estimates, and errors

5. IAS 10 Events after the reporting period

6. IAS 11 Construction contracts

7. IAS 12 Income taxes

8. IAS 16 Property, plant, and equipment

9. IAS 17 Leases

10. IAS 18 Revenue

11. IAS 19 Employee benefits

12. IAS 20 Accounting for government grants and disclosure of government assistance

13. IAS 21 The effects of changes in foreign exchange rates

14. IAS 23 Borrowing costs

15. IAS 24 Related party disclosures

16. IAS 26 Accounting and reporting by retirement benefit plans

17. IAS 27 Consolidated and separate financial statements

18. IAS 28 Investments in associates and joint ventures

19. IAS 29 Financial reporting in hyperinflationary economies

20. IAS 31 Interest in joint ventures

21. IAS 32 Financial instruments: presentation

22. IAS 33 Earnings per share

23. IAS 34 Interim financial reporting

24. IAS 36 Impairment of assets

25. IAS 37 Provisions, contingent liabilities, and contingent assets

26. IAS 38 Intangible assets

27. IAS 39 Financial instruments: recognition and measurement

28. IAS 40 Investment property

29. IAS 41 Agriculture

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