IFRS

IFRS 9 - Financial Instruments

IFRS 1 - First Time Adoption

Procedure for first time adoptees

IFRS 2 - Share Based Payments

Recognise share-based payment transactions

IFRS 3 - Business Combinations

Accounting when acquiring a business

IFRS 4 - Insurance Contracts

Applies to most insurance contracts

IFRS 5 - Non Current Assets Held for Sale & Discontinued Operations

Accounting for non-current assets

IFRS 6 - Exploration for and Evaluation of Mineral resources

IFRS 7 - Financial Instruments

IFRS 8 - Operating Segments

IFRS 9 - Financial Instruments

Recognition & Measurement

IFRS 10 - Consolidated Financial Statements

Requirements for financial statements

IFRS 11 - Joint Arrangements

Eg. Joint Ventures

IFRS 12 - Disclosure of Interests in Other Entities

IFRS 13 - Fair Value Measurement

IFRS 14 - Regulatory Deferral Accounts

For first time adoptees

IFRS 15

How and when revenue will be recognised

IFRS 16

How to recognise, measure, present & disclose leases

IFRS 17

Principles for recognition, measurement, presentation & disclosure of insurance contracts