|
International Financial
Reporting Standards (IFRS) |
|
|
IFRS, IAS
Timeline
International Accounting Standards Committee (IASC)
--> established in June 1973
International Accounting Standards Board (IASB)
--> established in January 2001
--> succeeded IASC |
|
|
International Financial Reporting Standards (IFRS) |
2003-2008
|
|
|
International Accounting Standards (IAS) |
1975-1977
| |
1975 |
January |
IAS 1 |
revised in 2007 |
| |
1975 |
October |
IAS 2 |
revised in 1993 |
| |
1976 |
June |
IAS 3 |
replaced by IAS 27 in 1989 |
| |
1976 |
October |
IAS 4 |
withdrawn in 1999 |
| |
1976 |
October |
IAS 5 |
replaced by IAS 1 in 1997 |
| |
1977 |
June |
IAS 6 |
replaced by IAS 15 in 1981 |
| |
1977 |
October |
IAS 7 |
title changed in
2007 |
|
|
|
1978-1979
| |
1978 |
February |
IAS 8 |
revised in 2003 |
| |
1978 |
July |
IAS 9 |
replaced by IAS 38 in 1998 |
| |
1978 |
October |
IAS 10 |
title changed in
2007 |
| |
1979 |
March |
IAS 11 |
revised in 1993 |
| |
1979 |
July |
IAS 12 |
revised in 2000 |
| |
1979 |
November |
IAS 13 |
replaced by
IAS 1
in 1997 |
|
|
|
1980-1982
| |
1981 |
August |
IAS 14 |
replaced by
IFRS 8 in 2006 |
| |
1981 |
November |
IAS 15 |
withdrawn in 2003 |
| |
1982 |
March |
IAS 16 |
revised in 2003 |
| |
1982 |
September |
IAS 17 |
revised in 2003 |
| |
1982 |
December |
IAS 18 |
revised in 1993 |
|
|
|
1983-1984
| |
1983 |
January |
IAS 19 |
revised in 1998 |
| |
1983 |
April |
IAS 20 |
reformatted in 1994 |
| |
1983 |
July |
IAS 21 |
revised in 2003 |
| |
1983 |
November |
IAS 22 |
replaced by
IFRS 3 in 2004 |
| |
1984 |
March |
IAS 23 |
revised in 2007 |
| |
1984 |
July |
IAS 24 |
revised in 2003 |
|
|
|
1985-1989
| |
1986 |
March |
IAS 25 |
replaced by IAS 39 in 1999 |
| |
1987 |
January |
IAS 26 |
reformatted in 1994 |
| |
1989 |
April |
IAS 27 |
revised in 2003 |
| |
1989 |
April |
IAS 28 |
revised in 2003 |
| |
1989 |
July |
IAS 29 |
reformatted in 1994 |
|
|
|
1990-1995
| |
1990 |
August |
IAS 30 |
replaced by IFRS 7 in 2005 |
| |
1990 |
December |
IAS 31 |
revised in 2003 |
| |
1995 |
June |
IAS 32 |
revised in 2003 |
|
|
|
1996-1999
| |
1997 |
February |
IAS 33 |
revised in 2003 |
| |
1998 |
February |
IAS 34 |
|
| |
1998 |
June |
IAS 35 |
replaced by IFRS 5 in 2004 |
| |
1998 |
June |
IAS 36 |
revised in 2004 |
| |
1998 |
September |
IAS 37 |
|
| |
1998 |
September |
IAS 38 |
revised in 2004 |
| |
1998 |
December |
IAS 39 |
revised in 2003 |
|
|
|
2000-2001
|
|
|