==List of IFRS statements with full text links== The following IFRS statements are currently issued:

• IFRS 1 First time Adoption of International Financial Reporting Standards (summary) ([4]Full Text ^[17])
• IFRS 2 Share-based Payment (summary)([5]Full Text^[17])
• IFRS 3 Business Combinations (summary)([6]Full Text^[17])
• IFRS 4 Insurance Contracts ([7]Full Text^[17])
• IFRS 5 Non-current Assets Held for Sale and Discontinued Operations ([8]Full Text^[17])
• IFRS 6 Exploration for and Evaluation of Mineral Resources ([9]Full Text^[17])
• IFRS 7 Financial Instruments: Disclosures (summary)([10]Full Text^[17])
• IFRS 8 Operating Segments (summary)([11]Full Text^[17])
• IFRS 9 Financial Instruments ([12])
• IAS 1: Presentation of Financial Statements. ([13] ^[17] Full text^[17])
• IAS 2: Inventories([14] Full text ^[17])
• IAS 7: Cash Flow Statements ([15] Full text^[17])
• IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors (summary)([16] Full text^[17])
• IAS 10: Events After the Balance Sheet Date (summary) ([17] Full text^[17])
• IAS 11: Construction Contracts ([18] Full text^[17])
• IAS 12: Income Taxes (summary) ([19] Full text^[17])
• IAS 14: Segment Reporting (superseded by IFRS 8 on 1 January 2008) ([20] Full text)
• IAS 16: Property, Plant and Equipment (summary) ([21] Full text^[17])
• IAS 17: Leases (Summary, [http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32003R1725:EN:NOT Full text^[17])
• IAS 18: Revenue (Summary, [http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32003R1725:EN:NOT Full text^[17])
• IAS 19: Employee Benefits (summary) ([22] Full text^[17])
• IAS 20: Accounting for Government Grants and Disclosure of Government Assistance ([23] Full text^[17])
• IAS 21: The Effects of Changes in Foreign Exchange Rates (summary) ([24] Full text^[17])
• IAS 23: Borrowing Costs ([25] Full text^[17])
• IAS 24: Related Party Disclosures ([26] Full text^[17])
• IAS 26: Accounting and Reporting by Retirement Benefit Plans ([27] Full text)
• IAS 27: Consolidated Financial Statements ([28] Full text^[17])
• IAS 28: Investments in Associates ([29] Full text^[17])
• IAS 29: Financial Reporting in Hyperinflationary Economies ([30] Full text^[17])
• IAS 31: Interests in Joint Ventures ([31] Full text^[17])
• IAS 32: Financial Instruments: Presentation (Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32)([32] Full text^[17])
• IAS 33: Earnings Per Share (summary)([33] Full text)
• IAS 34: Interim Financial Reporting([34] Full text^[17])
• IAS 36: Impairment of Assets([35] Full text)
• IAS 37: Provisions, Contingent Liabilities and Contingent Assets (summary)([36] Full text)
• IAS 38: Intangible Assets (summary)([37] Full text)
• IAS 39: Financial Instruments: Recognition and Measurement([38] Full text)
• IAS 40: Investment Property([39] Full text)
• IAS 41: Agriculture([40] Full text)'

[edit]List of Interpretations with full text links

• Preface to International Financial Reporting Interpretations (Updated to January 2006)([41]Full Text)

• IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (Updated to January 2006)([42]Full Text)

• IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (Issued February 2006)([43]Full Text)

• IFRIC 8 Scope of IFRS 2 (Issued February 2006)([44]Full Text) - has been eliminated with Amendments issued to IFRS 2

• IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006)([45]Full Text)

• IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006)([46]Full Text)

• IFRIC 11 IFRS 2-Group and Treasury Share Transactions (Issued November 2006)([47]Full Text) - has been eliminated with Amendments issued to IFRS 2

• IFRIC 12 Service Concession Arrangements (Issued November 2006)([48]Full Text)

• IFRIC 13 Customer Loyalty Programmes (Issued in June 2007)([49]Full Text)

• IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued in July 2007)([50]Full Text)

• IFRIC 15 Agreements for the Construction of Real Estate (issued in July 2008)
• IFRIC 16 Hedges of a Net Investment in a Foreign Operation (issued in July 2008)
• IFRIC 17 Distributions of Non-cash Assets (issued in November 2008)
• IFRIC 18 Transfers of Assets from Customers (issued in January 2009)

• SIC 7 Introduction of the Euro (Updated to January 2006)([51]Full Text)

• SIC 10 Government Assistance-No Specific Relation to Operating Activities (Updated to January 2006)([52]Full Text)

• SIC 12 Consolidation-Special Purpose Entities (Updated to January 2006)([53]Full Text)

• SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers (Updated to January 2006)([54]Full Text)

• SIC 15 Operating Leases-Incentives (Updated to January 2006)([55]Full Text)

• SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets (Updated to January 2006)([56]Full Text)

• SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders (Updated to January 2006)([57]Full Text)

• SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Updated to January 2006)([58]Full Text)

• SIC 29 Disclosure-Service Concession Arrangements (Updated to January 2006)([59]Full Text)

• SIC 31 Revenue-Barter Transactions Involving Advertising Services (Updated to January 2006)([60]Full Text)

• SIC 32 Intangible Assets-Web Site Costs (Updated to January 2006)([61]Full Text)

• SIC 33 Consolidation and equity method - Potential voting rights and allocation of ownership interests([62]Full Text)

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