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Complete IFRS

This document lists the International Financial Reporting Standards (IFRS) and the Interpretations of IFRS (IFRIC and SIC) that must be applied for the presentation of financial statements. It includes standards on presentation, measurement, and disclosure of items such as inventories, property, employee benefits, financial instruments, and more.

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32 views2 pages

Complete IFRS

This document lists the International Financial Reporting Standards (IFRS) and the Interpretations of IFRS (IFRIC and SIC) that must be applied for the presentation of financial statements. It includes standards on presentation, measurement, and disclosure of items such as inventories, property, employee benefits, financial instruments, and more.

Uploaded by

ScribdTranslations
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

International Financial Reporting Standards:

The Conceptual Framework for Financial Reporting.


NIC 1: Presentation of Financial Statements, applied together with the BA VEN-
NIF 5 (version 2)
NIC 2: Inventories.
NIC 7: Statement of Cash Flows.
NIC 8: Accounting Policies, Changes in Accounting Estimates and Errors.
NIC 10: Events After the Reporting Period, applied
together with the BA VEN-NIF 4 (version 1).
NIC 12: Income Taxes, applied together with BA VEN-NIF 11
(version 0).
NIC 16: Property, Plant and Equipment.
NIC 19: Employee Benefits, applied jointly with BA VEN-NIF 9
(version 0)
NIC 20: Accounting for Government Grants and Disclosure of Information
about Government Assistance.
NIC 21: Effects of Changes in Foreign Currency Exchange Rates
applied jointly with BA VEN-NIF 10 (version 0).
NIC 23: Borrowing Costs.
NIC 24: Information to Disclose about Related Parties.
NIC 26: Accounting and Financial Reporting on Benefit Plans
Withdrawal.
Separate Financial Statements.
Sets.
NIC 29: Financial Information in Hyperinflationary Economies, applied
together with the BA VEN-NIF 2 (version 4).
NIC 32: Financial Instruments: Presentation.
NIC 33: Earnings per Share
NIC 34: Interim Financial Reporting.
NIC 36: Impairment of Assets.
NIC 37: Provisions, Contingent Liabilities, and Contingent Assets.
NIC 38: Intangible Assets
NIC 39: Financial Instruments: Recognition and Measurement.
NIC 40: Investment Properties.
NIC 41: Agriculture.
IFRS 2: Share-based Payments.
IFRS 3: Business Combinations.
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations
Discontinued.
IFRS 6: Exploration and Evaluation of Mineral Resources.
IFRS 7: Financial Instruments: Disclosures.
IFRS 8: Operating Segments.
IFRS 9: Financial Instruments.
IFRS 10: Consolidated Financial Statements.
IFRS 11: Joint Arrangements.
IFRS 12: Disclosure of Interests in Other Entities.
IFRS 13: Fair Value Measurement.
IFRS 14: Deferred Accounts of Regulated Activities.
IFRS 15: Revenue from Ordinary Activities Arising from Contracts with Customers.
IFRS 16: Leases.
IFRS 17: Insurance Contracts.
CINIIF1: Changes in Existing Liabilities due to Service Withdrawal, Restoration and
Similar.
CINIIF 2: Contributions from Partners of Cooperative Entities and Similar Instruments.
CINIIF 5: Rights for Participation in Service Retirement Funds, the
Restoration and Environmental Rehabilitation.
CINIIF 6: Obligations arising from Participation in Specific Markets
Waste from Electrical and Electronic Equipment.
CINIIF 7: Application of the Restatement Procedure according to IAS 29 Information
Finance in Hyperinflationary Economies.
CINIIF 10: Interim Financial Reporting and Impairment of Value.
CINIIF 12: Service Concession Agreements.
CINIIF 14 NIC 19:-The Limit of an Asset for Defined Benefits. Obligation of
Maintain a Minimum Level of Funding and its Interaction.
CINIIF 16: Covers of a Net Investment in a Foreign Business.
CINIIF 17: Distributions to owners of Assets other than Cash.
CINIIF 19: Cancellation of Financial Liabilities with Equity Instruments.
CINIIF 20: Costs of Dismantling in the Production Phase of an Open-Pit Mine
Open.
CINIIF 21: Liens.
CINIIF 22: Transactions in Foreign Currency and Advance Payments.
CINIIF 23: The Uncertainty Regarding Income Tax Treatments.
SIC-10: Government Assistance Not Specifically Related to Activities
Operation.
SIC-25: Income Taxes Changes in the Tax Situation of an Entity or of
his shareholders.
SIC-29: Service Concession Agreements: Information to Disclose.
SIC-32: Intangible Assets Website Costs.

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