| Conceptual Framework |
Conceptual Framework for Financial Reporting |
2023 |
| IFRS 1 |
First-time Adoption of International Financial Reporting Standards |
2023 |
| IFRS 2 |
Share-based Payment |
2023 |
| IFRS 3 |
Business Combinations |
2023 |
| IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations |
2023 |
| IFRS 6 |
Exploration for and Evaluation of Mineral Resources |
2023 |
| IFRS 7 |
Financial Instruments : Disclosures |
2023 |
| IFRS 8 |
Operating Segments |
2023 |
| IFRS 9 |
Financial Instruments |
2023 |
| IFRS 10 |
Consolidated Financial Statements |
2023 |
| IFRS 11 |
Joint Arrangements |
2023 |
| IFRS 12 |
Disclosure of Interests in Other Entities |
2023 |
| IFRS 13 |
Fair Value Measurement |
2023 |
| IFRS 14 |
Regulatory Deferral Accounts |
2023 |
| IFRS 15 |
Revenue from Contracts with Customers |
2023 |
| IFRS 16 |
Leases |
2023 |
| IFRS 17 |
Insurance Contracts |
2023 |
| IAS 1 |
Presentation of Financial Statements |
2023 |
| IAS 2 |
Inventories |
2023 |
| IAS 7 |
Statement of Cash Flows |
2023 |
| IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors |
2023 |
| IAS 10 |
Events after the Reporting Period |
2023 |
| IAS 12 |
Income Taxes |
2023 |
| IAS 16 |
Property, Plant and Equipment |
2023 |
| IAS 19 |
Employee Benefits |
2023 |
| IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
2023 |
| IAS 21 |
The Effects of Changes in Foreign Exchange Rates |
2023 |
| IAS 23 |
Borrowing Costs |
2023 |
| IAS 24 |
Related Party Disclosures |
2023 |
| IAS 26 |
Accounting and Reporting by Retirement Benefit Plans |
2023 |
| IAS 27 |
Separate Financial Statements |
2023 |
| IAS 28 |
Investments in Associates and Joint Ventures |
2023 |
| IAS 29 |
Financial Reporting in Hyperinflationary Economies |
2023 |
| IAS 32 |
Financial Instruments: Presentation |
2023 |
| IAS 33 |
Earnings per Share |
2023 |
| IAS 34 |
Interim Financial Reporting |
2023 |
| IAS 36 |
Impairment of Assets |
2023 |
| IAS 37 |
Provisions Contingent Liabilities and Contingent Assets |
2023 |
| IAS 38 |
Intangible Assets |
2023 |
| IAS 39 |
Financial Instruments: Recognition and Measurement |
2023 |
| IAS 40 |
Investment Property |
2023 |
| IAS 41 |
Agriculture |
2023 |
| IFRIC 1 |
Changes in Existing Decommissioning, Restoration and Similar Liabilities |
2023 |
| IFRIC 2 |
Members’ Shares in Co‑operative Entities and Similar Instruments |
2023 |
| IFRIC 5 |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
2023 |
| IFRIC 6 |
Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment |
2023 |
| IFRIC 7 |
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies |
2023 |
| IFRIC 10 |
Interim Financial Reporting and Impairment |
2023 |
| IFRIC 12 |
Service Concession Arrangements |
2023 |
| IFRIC 14 |
IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
2023 |
| IFRIC 16 |
Hedges of a Net Investment in a Foreign Operation |
2023 |
| IFRIC 17 |
Distributions of Non‑cash Assets to Owners |
2023 |
| IFRIC 19 |
Extinguishing Financial Liabilities with Equity Instruments |
2023 |
| IFRIC 20 |
Stripping Costs in the Production Phase of a Surface Mine |
2023 |
| IFRIC 21 |
Levies |
2023 |
| IFRIC 22 |
Foreign Currency Transactions and Advance Consideration |
2023 |
| IFRIC 23 |
Uncertainty over Income Tax Treatments |
2023 |
| SIC-7 |
Introduction of the Euro |
2023 |
| SIC-10 |
Government Assistance - No Specific Relation to Operating Activities |
2023 |
| SIC-25 |
Income Taxes—Changes in the Tax Status of an Entity or its Shareholders |
2023 |
| SIC-29 |
Service Concession Arrangements: Disclosures |
2023 |
| SIC 32 |
Intangible Assets - Web Site Costs |
2023 |
| Practice Statement 1 |
Management Commentary Practice Statement |
2023 |
| Practice Statement 2 |
Materiality Practice Statement |
2023 |
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