ANNEX

IAS 1 | Presentation of financial statements | 5 IAS 2 | Inventories | 22 IAS 7 | Cash-flow statements | 27 IAS 8 | Accounting policies, changes in accounting estimates and errors | 34 IAS 10 | Events after the balance sheet date | 42 IAS 11 | Construction contracts | 46 IAS 12 | Income taxes | 53 IAS 16 | Property, plant and equipment | 72 IAS 17 | Leases | 83 IAS 18 | Revenue | 93 IAS 19 | Employee benefits | 99 IAS 20 | Accounting for government grants and disclosure of government assistance | 130 IAS 21 | The effects of changes in foreign exchange rates | 134 IAS 23 | Borrowing costs | 142 IAS 24 | Related party disclosures | 146 IAS 26 | Accounting and reporting by retirement benefit plans | 150 IAS 27 | Consolidated and separate financial statements | 156 IAS 28 | Investments in associates | 161 IAS 29 | Financial reporting in hyperinflationary economies | 167 IAS 31 | Interests in joint ventures | 171 IAS 32 | Financial instruments: presentation | 179 IAS 33 | Earnings per share | 195 IAS 34 | Interim financial reporting | 208 IAS 36 | Impairment of assets | 215 IAS 37 | Provisions, contingent liabilities and contingent assets | 241 IAS 38 | Intangible assets | 252 IAS 39 | Financial instruments: recognition and measurement | 270 IAS 40 | Investment property | 323 IAS 41 | Agriculture | 335 IFRS 1 | First-time adoption of international financial reporting standards | 342 IFRS 2 | Share-based payment | 356 IFRS 3 | Business combinations | 373 IFRS 4 | Insurance contracts | 390 IFRS 5 | Non-current assets held for sale and discontinued operations | 405 IFRS 6 | Exploration for and evaluation of mineral resources | 413 IFRS 7 | Financial instruments: disclosures | 417 IFRS 8 | Operating segments | 432 IFRIC 1 | Changes in existing decommissioning, restoration and similar liabilities | 439 IFRIC 2 | Members' shares in co-operative entities and similar instruments | 441 IFRIC 4 | Determining whether an arrangement contains a lease | 447 IFRIC 5 | Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds | 450 IFRIC 6 | Liabilities arising from participating in a specific market — waste electrical and electronic equipment | 453 IFRIC 7 | Applying the Restatement Approach under IAS 29 Financial reporting in hyperinflationary economies | 455 IFRIC 8 | Scope of IFRS 2 | 457 IFRIC 9 | Reassessment of embedded derivatives | 459 IFRIC 10 | Interim financial reporting and impairment | 461 IFRIC 11 | IFRS 2 — Group and treasury share transactions | 462 SIC-7 | Introduction of the euro | 464 SIC-10 | Government assistance — no specific relation to operating activities | 465 SIC-12 | Consolidation — special purpose entities | 466 SIC-13 | Jointly controlled entities — non-monetary contributions by venturers | 468 SIC-15 | Operating leases — incentives | 470 SIC-21 | Income taxes — recovery of revalued non-depreciable assets | 471 SIC-25 | Income taxes — changes in the tax status of an entity or its shareholders | 472 SIC-27 | Evaluating the substance of transactions involving the legal form of a lease | 473 SIC-29 | Disclosure — service concession arrangements | 476 SIC-31 | Revenue — barter transactions involving advertising services | 478 SIC-32 | Intangible assets — website costs | 479 Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.