International Financial Reporting Standards and International Accounting Standards 2006
С марта 2006 года IASCF - организация, которая разрабатывает международные стандарты финансовой отчетности публикует их полные тексты на английском языке в свободном доступе
Only European Community legislation as printed in the Official Journal of the European Union is deemed to be authentic IAS/IFRS
IAS01.pdf : Presentation of Financial Statements
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0004 - 0027
Amendments to IAS01 : Capital disclosures
Commission Regulation (EC) No 108/2006 of 11 January 2006
Official Journal No L 24 of 27/01/2006 p 0028
IAS02.pdf : Inventories Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0028 - 0035
IAS07.pdf : Cash flow statements
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0031 - 0041
Amendments to IAS07
IAS08.pdf : Accounting Policies, Changes in Accounting Estimates and Errors
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0036 - 0053
IAS10.pdf : Events after the Balance Sheet Date
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0054 - 0059
Amendments to IAS10
IAS11.pdf : Construction Contracts
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0054 - 0061
IAS12.pdf : Income taxes
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0061 - 0087
Amendments to IAS12
IAS14.pdf : Segment reporting
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0088 - 0104
IAS16.pdf : Property, Plant and Equipment
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0060 - 0082
IAS17.pdf : Leases
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0083 - 0096
IAS18.pdf : Revenue
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0131 - 0137
Amendments tot IAS18
IAS19.pdf : Employee Benefits
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0137 - 0178
Amendments to IAS19 : Actuarial gains and losses, group plans and disclosures
Commission Regulation (EC) No 1910/2005 of 8 November 2005
Official Journal No L 305 of 24/11/2005 p 0013 - 0020
Amendments to IAS19
IAS20.pdf : Accounting for government grants and disclosure of government assistance
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0178 - 0183
Amendments to IAS20
IAS21.pdf : The Effects of Changes in Foreign Exchanges Rates
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0097 - 0109
IAS23.pdf : Borrowing costs
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0215 - 0219
Amendments to IAS23
IAS24.pdf : Related Party Disclosures
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0110 - 0116
IAS26.pdf : Accounting and reporting by retirement benefit plans
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0224 - 0231
IAS27.pdf : Consolidated and Separate Financial Statements
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0117 - 0125
Amendments to IAS27
IAS28.pdf : Investments in Associates
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0126 - 0133
Amendments to IAS28
IAS29.pdf : Financial reporting in hyperinflationary economies
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0243 - 0248
Amendments to IAS29
IAS31.pdf : Interests in Joint Ventures
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0134 - 0143
Amendments to IAS31
IAS32.pdf : Financial Instruments Disclosure and Presentation
Commission Regulation (EC) No 2237/2004 of 29 December 2004
Official Journal No L 393 of 31/12/2004 p 0004 - 0037
IAS33.pdf : Earnings per Share
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0144 - 0159
IAS34.pdf : Interim financial reporting
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0279 - 0288
Amendments to IAS34
IAS36.pdf : Impairment of assets
Commission Regulation (EC) No 2236/2004 of 29 December 2004
Official Journal No L 392 of 31/12/2004 p 0083 - 0119
IAS37.pdf : Provisions, contingent liabilities and contingent assets
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0320 - 0336
Amendments to IAS37
IAS38.pdf : Intangible assets
Commission Regulation (EC) No 2236/2004 of 29 December 2004
Official Journal No L 392 of 31/12/2004 p 0120 - 0145
IAS39.pdf : Financial Instruments: Recognition and Measurement
Commission Regulation (EC) No 2086/2004 of 19 November 2004
Official Journal No L 363 of 09/12/2004 p 0005 - 0065
Amendments to IAS39 : Transition and initial recognition of financial assets and financial liabilities
Commission Regulation (EC) No 1751/2005 of 25 October 2005
Official Journal No L 282 of 26/10/2005 p 0006 - 0007
Amendments to IAS39 : The fair value option
Commission Regulation (EC) No 1864/2005 of 15 November 2005
Official Journal No L 299 of 16/11/2005 p 0047 - 0057
Amendments to IAS39 : Hedge accounting of forecast intragroup transactions
Commission Regulation (EC) No 2106/2005 of 21 December 2005
Official Journal No L 337 of 22/12/2005 p 0018 - 0019
Amendments to IAS39 : Financial Guarantee Contracts
Commission Regulation (EC) No 108/2006 of 11 January 2006
Official Journal No L 24 of 27/01/2006 p 0029 - 0032
IAS40.pdf : Investment Property
Commission Regulation (EC) No 2238/2004 of 29 December 2004
Official Journal No L 394 of 31/12/2004 p 0160 - 0175
Amendments to IAS40
IAS41.pdf : Agriculture
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0376 - 0385
Amendments to IAS41
IFRS1.pdf : First-time adoption of IFRS
Commission Regulation (EC) No 707/2004 of 6 April 2004
Official Journal No L 111 of 17/04/2004 p 0005 - 0017
Amendment to IFRS1 : Exemption from the requirement tot present comparative information for IFRS6
Commission Regulation (EC) No 108/2006 of 11 January 2006
Official Journal No L 24 of 27/01/2006 p 0004
IFRS2.pdf : Share-based Payment
Commission Regulation (EC) No 211/2005 of 4 February 2005
Official Journal No L 41 of 11/02/2005 p 0004 - 0027
IFRS3.pdf : Business combinations
Commission Regulation (EC) No 2236/2004 of 29 December 2004
Official Journal No L 392 of 31/12/2004 p 0004 - 0036
IFRS4.pdf : Insurance contracts
Commission Regulation (EC) No 2236/2004 of 29 December 2004
Official Journal No L 392 of 31/12/2004 p 0037 - 0062
Amendment tot IFRS4 : Financial Guarantee Contracts
Commission Regulation (EC) No 108/2006 of 11 January 2006
Official Journal No L 24 of 27/01/2006 p 0032 - 0034
IFRS5.pdf : Non-current assets held for sale and discontinued operations
Commission Regulation (EC) No 2236/2004 of 29 December 2004
Official Journal No L 392 of 31/12/2004 p 0063 - 0082
IFRS6.pdf : Exploration for and evaluation of mineral resources
Commission Regulation (EC) No 1910/2005 of 8 November 2005
Official Journal No L 305 of 24/11/2005 p 0007 - 0012
IFRS7.pdf : Financial Instruments: Disclosures
Commission Regulation (EC) No 108/2006 of 11 January 2006
Official Journal No L 24 of 27/01/2006 p 0005 - 0027
INTERPRETATIONS
SIC07.pdf : Introduction of the euro
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0389
Amendment to SIC07
SIC10.pdf : Government assistance - no specific relation to operating activities
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0392
SIC12.pdf : Consolidation - special purpose entities
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0393 - 0395
Amendment to scope of SIC12
Commission Regulation (EC) No 1751/2005 of 25 October 2005
Official Journal No L 282 of 26/10/2005 p 0008
Amendment to SIC12
SIC13.pdf : Jointly controlled entities - non-monetary contributions by venturers
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0395 - 0396
Amendment to SIC13
SIC15.pdf : Operating leases - incentives
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0398
SIC21.pdf : Income taxes - recovery of revalued non-depreciable assets
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0402 - 0403
SIC25.pdf : Income taxes - changes in the tax status of an enterprise or its shareholders
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0407 - 0408
Amendment to SIC25
SIC27.pdf : Evaluating the substance of transactions involving the legal form of a lease
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0408 - 0410
Amendment to SIC27
SIC29.pdf : Disclosure - service concession arrangements
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0412 - 0413
SIC31.pdf : Revenue - barter transactions involving advertising services
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0415 - 0416
Amendment to SIC31
SIC32.pdf : Intangible assets - web site costs
Commission Regulation (EC) No 1725/2003 of 29 September 2003
Official Journal No L 261 of 13/10/2003 p 0416 - 0418
Amendment to SIC32
IFRIC01.pdf : Changes in Existing Decommissioning, Restoration and Similar Liabilities
Commission Regulation (EC) No 2237/2004 of 29 December 2004
Official Journal No L 393 of 31/12/2004 p 0038 - 0041
IFRIC02.pdf : Members’ Shares in Cooperative Entities and Similar Instruments
Commission Regulation (EC) No 1073/2005 of 7 July 2005
Official Journal No L 175 of 08/07/2005 p 0003 - 0011
IFRIC04.pdf : Determining whether an arrangement contains a lease
Commission Regulation (EC) No 1910/2005 of 8 November 2005
Official Journal No L 305 of 24/11/2005 p 0021 - 0025
IFRIC05.pdf : Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
Commission Regulation (EC) No 1910/2005 of 8 November 2005
Official Journal No L 305 of 24/11/2005 p 0026 - 0029
IFRIC06.pdf : Liabilities arising from participating in a specific market - Waste electrical and electronic equipment
Commission Regulation (EC) No 108/2006 of 11 January 2006
Official Journal No L 24 of 27/01/2006 p 0035 - 0036
