Muhasebe Standartlari
International Financial Reporting Standards |
Last Amended
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Preface to International Financial Reporting Standards
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May 2002
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IFRS 1 First-time Adoption of International Financial Reporting Standards
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June 2005
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IFRS 2 Share-based Payment
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February 2004
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IFRS 3 Business Combinations
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March 2004
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IFRS 4 Insurance Contracts
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August 2005
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IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
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March 2004
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IFRS 6 Exploration for and Evaluation of Mineral Assets
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June 2005
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| IFRS 7 Financial Instruments: Disclosures | August 2005 |
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Framework for the Preparation and Presentation of Financial Statements
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Last Amended
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Framework for the Preparation and Presentation of Financial Statements
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April 1989
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International Accounting Standards
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Last Amended
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IAS 1 Presentation of Financial Statements
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August 2005
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IAS 2 Inventories
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December 2003
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IAS 4 Depreciation Accounting
Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998. |
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IAS 5 Information to Be Disclosed in Financial Statements
Originally issued October 1976, effective 1 January 1997. No longer effective. Superseded by IAS 1 in 1997. |
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IAS 6 Accounting Responses to Changing Prices
Superseded by IAS 15. |
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IAS 7 Cash Flow Statements
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December 1992
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IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors
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December 2003
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IAS 9 Accounting for Research and Development Activities
Superseded by IAS 38 effective 1.7.99 |
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IAS 10 Events After the Balance Sheet Date
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December 2003
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IAS 11 Construction Contracts
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December 1993
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IAS 12 Income Taxes
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October 2000
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IAS 13 Presentation of Current Assets and Current Liabilities
Superseded by IAS 1. |
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IAS 14 Segment Reporting
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August 1997
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IAS 15 Information Reflecting the Effects of Changing Prices
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IAS 16 Property, Plant and Equipment
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December 2003
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IAS 17 Leases
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December 2003
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IAS 18 Revenue
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December 1998
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IAS 19 Employee Benefits
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December 2004
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IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
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1983
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IAS 21 The Effects of Changes in Foreign Exchange Rates
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December 2005
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IAS 23 Borrowing Costs
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December 1993
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IAS 24 Related Party Disclosures
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December 2003
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IAS 26 Accounting and Reporting by Retirement Benefit Plans
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1987
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IAS 27 Consolidated and Separate Financial Statements
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December 2003
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IAS 28 Investments in Associates
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December 2003
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IAS 29 Financial Reporting in Hyperinflationary Economies
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1989
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IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
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December 1998
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IAS 31 Interests In Joint Ventures
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December 2003
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IAS 32 Financial Instruments: Disclosure and Presentation
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December 2003
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IAS 33 Earnings Per Share
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December 2003
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IAS 34 Interim Financial Reporting
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June 1998
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IAS 36 Impairment of Assets
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March 2004
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IAS 37 Provisions, Contingent Liabilities and Contingent Assets
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September 1998
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IAS 38 Intangible Assets
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March 2004
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IAS 39 Financial Instruments: Recognition and Measurement
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August 2005
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IAS 40 Investment Property
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December 2003
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IAS 41 Agriculture
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December 2000 |
