International Financial Reporting Standards (IFRS)
Conceptual Framework for Financial Reporting
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| IFRS No | IFRS Description | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 1 | First-time Adoption of International Financial Reporting Standards | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 2 | Share-based Payment | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 3 | Business Combinations | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 4 | Insurance Contracts | Will be superseded by IFRS 17 | Accompanying Guidance | Basis for Conclusions |
| IFRS 5 | Non-cash Assets Held for Sale and Discontinued Operations | Not available | Accompanying Guidance | Basis for Conclusions |
| IFRS 6 | Exploration for and Evaluation of Mineral Resources | Standard | NA | Basis for Conclusions |
| IFRS 7 | Financial Instruments: Disclosures | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 8 | Operating Segments | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 9 | Financial Instruments | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 10 | Consolidated Financial Statements | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 11 | Joint Arrangements | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 12 | Disclosure of Interests in Other Entities | Standard | NA | Basis for Conclusions |
| IFRS 13 | Fair Value Measurement | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 14 | Regulatory Deferral Accounts | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 15 | Revenue from Contracts with Customers | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 16 | Leases | Standard | Accompanying Guidance | Basis for Conclusions |
| IFRS 17 | Insurance Contracts | Standard | NA | NA |
| IAS 1 | Presentation of Financial Statements | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 2 | Inventories | Standard | NA | Basis for Conclusions |
| IAS 7 | Statement of Cash Flows | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 8 | Accounting Policies, Changes in Accounting Estimates and Errors | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 10 | Events after the Reporting Period | Standard | NA | Basis for Conclusions |
| IAS 12 | Income Taxes | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 16 | Property, Plant and Equipment | Standard | NA | Basis for Conclusions |
| IAS 19 | Employee Benefits | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance | Standard | NA | Basis for Conclusions |
| IAS 21 | The Effects of Changes in Foreign Exchange Rates | Standard | NA | Basis for Conclusions |
| IAS 23 | Borrowing Costs | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 24 | Related Party Disclosures | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 26 | Accounting and Reporting by Retirement Benefit Plans | Standard | NA | NA |
| IAS 27 | Separate Financial Statements | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 28 | Investments in Associates and Joint Ventures | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 29 | Financial Reporting in Hyperinflationary Economies | Standard | NA | Basis for Conclusions |
| IAS 32 | Financial Instruments: Presentation | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 33 | Earnings per Share | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 34 | Interim Financial Reporting | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 36 | Impairment of Assets | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 37 | Provisions, Contingent Liabilities and Contingent Assets | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 38 | Intangible Assets | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 39 | Financial Instruments: Recognition and Measurement | Standard | Accompanying Guidance | Basis for Conclusions |
| IAS 40 | Investment Property | Standard | NA | Basis for Conclusions |
| IAS 41 | Agriculture | Standard | Accompanying Guidance | Basis for Conclusions |
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