International Financial Reporting Standards (IFRS)
International Accounting Standards (IAS)

U.S. GAAP Codification IFRS International Standards Accounting Topics

International Financial Reporting Standards (IFRS)
by Topic

International Financial Reporting Standards (IFRS)
International Accounting Standards (IAS)
IFRS, IAS Timeline,   IFRS, IAS by Topic
U.S. GAAP by Topic
Securities Law Library U.S. Tax Code by Section
International Financial Reporting Standards (IFRS)
International Financial Reporting Standards (IFRS)
   International Accounting Standards (IAS)
--> by Topic
   First-time Adoption of International Financial Reporting Standards
First-time Adoption of International Financial Reporting Standards --> IFRS 1
   Financial Statements
Financial statements, statement of comprehensive income --> IAS 1
Statement of cash flows --> IAS 7
Interim financial reporting --> IAS 34
Consolidated financial statements, non-controlling interests --> IAS 27
   Accounting Policy
Changes in accounting policy, changes in accounting estimates --> IAS 8
Events after the reporting period --> IAS 10
Related party disclosures --> IAS 24
Inventories, FIFO, net realisable value --> IAS 2
Property, plant and equipment, revaluation model --> IAS 16
Intangible assets, amortisation, finite useful life, indefinite useful life --> IAS 38
Agriculture, biological assets, agricultural produce --> IAS 41
Mineral resources, exploration, evaluation --> IFRS 6
Investments in associates, equity method, significant influence --> IAS 28
Interests in joint ventures, venturer, joint control --> IAS 31
Investment property, fair value model --> IAS 40
   Impairment, Contingency, Leases
Asset impairment, impairment loss --> IAS 36
Borrowing costs, capitalization of interest costs --> IAS 23
Discontinued operations, assets held for sale --> IFRS 5
Provisions, contingent liabilities, contingent assets --> IAS 37
Leases, finance lease, operating lease --> IAS 17
   Financial Instruments
Financial instruments disclosures --> IFRS 7
Financial instruments presentation --> IAS 32
Financial instruments recognition and measurement, derivatives --> IAS 39
Hedge accounting --> IAS 39 Hedge Accounting
   Revenue and Expenses
Revenue recognition --> IAS 18
Construction contracts, percentage of completion method --> IAS 11
Operating segments, segment reporting --> IFRS 8
Earnings per share, EPS, basic EPS, diluted EPS --> IAS 33
Income taxes, deferred taxes --> IAS 12
Share-based payment, equity-settled share-based payment --> IFRS 2
Employee benefits, defined benefit plan --> IAS 19
Reporting by retirement benefit plans --> IAS 26
   Other Topics
Business combinations, goodwill, acquisition method --> IFRS 3
Foreign currency, foreign exchange rate --> IAS 21
Hyperinflationary economies, inflation, general price index --> IAS 29
Government grants --> IAS 20
Insurance contracts, deposit component, unbundling --> IFRS 4

U.S. GAAP by Topic
 Accounting Topics
  Inventory Valuation Methods
  Depreciation Methods
  Revenue Recognition Principle
  Accrual Basis vs. Cash Basis Accounting
  Basics of Journal Entries
  Ratios for Financial Statement Analysis
  Overview of Financial Statements

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