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source: The International Accounting Standards Board

Summaries of International Financial Reporting Accounting Standards; deze aanpassingen zijn in voorkomende gevallen voor bedrijven in Nederland reeds in 2004 van belang.

Summaries of International Financial Reporting Standards

As of 1 April 2004

Note: These summaries cover International Financial Reporting Standards, International Accounting Standards, and Interpretations issued on or before 31 March 2004.

Framework Summary

IASB has a conceptual framework underlying its financial reporting standards and interpretations, the Framework for the Preparation and Presentation of Financial Statements (the Framework ). The Framework sets out the concepts that underlie the preparation and presentation of financial statements for external users.

IFRS and IAS Summaries

IASB publishes its Standards in a series of pronouncements called International Financial Reporting Standards (IFRS). It has also adopted the body of Standards issued by the Board of the International Accounting Standards Committee (IASC). Those pronouncements continue to be designated "International Accounting Standards" (IAS). This section provides summaries of the Standards issued and in force.

IFRIC and SIC Summaries

IASB publishes a series of Interpretations of International Accounting Standards developed by the International Financial Reporting Interpretations Committee (IFRIC) and approved by the IASB. This section provides summaries of final Interpretations.

Note: The unofficial summaries are, by their nature, incomplete .

The official full text of the Framework , IFRSs and IASs and IFRIC and SIC Interpretations is available through the IASCF Shop. The official full text is available through the Comprehensive Subscription Services, the CD-Rom Subscriptions Service and also in the printed Bound Volume of International Financial Reporting Standards.

Framework Summary

Framework for the Preparation and Presentation of Financial Statements

IFRS and IAS Summaries

IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts see also: See also Financial Instruments - other issues
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Cash Flow Statements
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events After the Balance Sheet Date
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 14 Segment Reporting
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruments: Disclosure and Presentation see also: See also Financial Instruments - other issues
IAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement see also: See also Financial Instruments - other issues
IAS 40 Investment Property
IAS 41 Agriculture

Interpretations summary

Interpretations of International Financial Reporting Standards

Associated documents:

8_63_fw-sum.pdf (11KB)

8_63_ias01-sum.pdf (13KB)

8_63_ias02-sum.pdf (7KB)

8_63_ias07-sum.pdf (10KB)

8_63_ias08-sum.pdf (13KB)

8_63_ias10-sum.pdf (8KB)

8_63_ias11-sum.pdf (6KB)

8_63_ias12-sum.pdf (12KB)

8_63_ias14-sum.pdf (14KB)

8_63_ias16-sum.pdf (9KB)

8_63_ias17-sum.pdf (10KB)

8_63_ias18-sum.pdf (10KB)