International Financial Reporting Standards

(IFRS).

The internationally recognised system of financial reporting required for all companies quoted on an EU stock exchange from 2005.

The system operates via individual international financial reporting standards (also known as International Accounting Standards or IAS) issued by the International Accounting Standards Board (IASB).

The following International Accounting Standards have been withdrawn or superseded: IAS 3, IAS 4, IAS 5, IAS 6, IAS 9, IAS 13, IAS 14, IAS 15, IAS 22, IAS 25, IAS 30, IAS 31, IAS 35.

See also

• Hedge accounting
• IAS
• IAS 1
• IAS 2
• IAS 7
• IAS 8
• IAS 10
• IAS 11
• IAS 12
• IAS 16
• IAS 17
• IAS 18
• IAS 19
• IAS 20
• IAS 21
• IAS 23
• IAS 24
• IAS 26
• IAS 27
• IAS 28
• IAS 29
• IAS 32
• IAS 33
• IAS 34
• IAS 36
• IAS 37
• IAS 38
• IAS 39
• IAS 40
• IAS 41
• International Accounting Standards
• International Accounting Standards Board