Merhaba

Muhasebe Standartlari

International Financial Reporting Standards

Last Amended
Preface to International Financial Reporting Standards
May 2002
IFRS 1 First-time Adoption of International Financial Reporting Standards
June 2005
IFRS 2 Share-based Payment
February 2004
IFRS 3 Business Combinations
March 2004
IFRS 4 Insurance Contracts
August 2005
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
March 2004
IFRS 6 Exploration for and Evaluation of Mineral Assets
June 2005
IFRS 7 Financial Instruments: Disclosures August 2005 
Framework for the Preparation and Presentation of Financial Statements
Last Amended
Framework for the Preparation and Presentation of Financial Statements
April 1989
International Accounting Standards
Last Amended
IAS 1 Presentation of Financial Statements
August 2005
IAS 2 Inventories
December 2003
IAS 3 Consolidated Financial Statements
Originally issued 1976, effective 1 Jan 1977. No longer effective. Superseded in 1989 by IAS 27 and IAS 28.
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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Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.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Superseded by IAS 1 in 1997.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Superseded by IAS 15.
--
IAS 7 Cash Flow Statements
December 1992
IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors
December 2003
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Superseded by IAS 38 effective 1.7.99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
December 2003
IAS 11 Construction Contracts
December 1993
IAS 12 Income Taxes
October 2000
IAS 13 Presentation of Current Assets and Current Liabilities
Superseded by IAS 1.
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IAS 14 Segment Reporting
August 1997
IAS 15 Information Reflecting the Effects of Changing Prices
--
IAS 16 Property, Plant and Equipment
December 2003
IAS 17 Leases
December 2003
IAS 18 Revenue
December 1998
IAS 19 Employee Benefits
December 2004
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
1983
IAS 21 The Effects of Changes in Foreign Exchange Rates
December 2005
IAS 22 Business Combinations
Superseded by IFRS 3 effective 31 March 2004.
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IAS 23 Borrowing Costs
December 1993
IAS 24 Related Party Disclosures
December 2003
IAS 25 Accounting for Investments
Superseded by IAS 39 and IAS 40 effective 2001.
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IAS 26 Accounting and Reporting by Retirement Benefit Plans
1987
IAS 27 Consolidated and Separate Financial Statements
December 2003
IAS 28 Investments in Associates
December 2003
IAS 29 Financial Reporting in Hyperinflationary Economies
1989
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
December 1998
IAS 31 Interests In Joint Ventures
December 2003
IAS 32 Financial Instruments: Disclosure and Presentation
December 2003
IAS 33 Earnings Per Share
December 2003
IAS 34 Interim Financial Reporting
June 1998
IAS 35 Discontinuing Operations
Superseded by IFRS 5 effective 2005.
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IAS 36 Impairment of Assets
March 2004
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
September 1998
IAS 38 Intangible Assets
March 2004
IAS 39 Financial Instruments: Recognition and Measurement
August 2005
IAS 40 Investment Property
December 2003
IAS 41 Agriculture
December 2000
 
 
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