Transition to 2012 - International Financial Reporting Standards (IFRSs) as issued at 1 April 2010

C. International Financial Reporting Standards (IFRSs) issued up to October 2011

For free access to the IFRSs posted on the website of IASB, you are required to register as Registered User of its eIFRS. Please click here for login or register with eIFRS.

Append below is the list of IFRSs for your easy reference.

Â Standard	Title
	The Conceptual Framework for Financial Reporting
	International Financial Reporting Standards (IFRSs):
IFRS 1	First-time Adoption of International Financial Reporting Standards
IFRS 2	Share-based Payment
IFRS 3	Business Combinations
IFRS 4	Insurance Contracts
IFRS 5	Non-current Assets Held for Sale and Discontinued Operations
IFRS 6	Exploration for and Evaluation of Mineral Resources
IFRS 7	Financial Instruments: Disclosures
IFRS 8	Operating Segments
IFRS 9	Financial Instruments
IFRS 10	Consolidated Financial Statements
IFRS 11	Joint Arrangements
IFRS 12	Disclosure of Interests in Other Entities
IFRS 13	Fair Value Measurement
	International Accounting Standards (IASs):
IAS 1	Presentation of Financial Statements
IAS 2	Inventories
IAS 7	Statement of Cash Flows
IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10	Events After the Reporting Period
IAS 11	Construction Contracts
IAS 12	Income Taxes
IAS 16	Property, Plant and Equipment
IAS 17	Leases
IAS 18	Revenue
IAS 19	Employee Benefits
IAS 19 (2011)	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 27 (2011)	Separate Financial Statements
IAS 28	Investments in Associates
IAS 28 (2011)	Investments in Associates and Joint Ventures
IAS 29	Financial Reporting in Hyperinflationary Economies
IAS 31	Interests in Joint Ventures
IAS 32	Financial Instruments: Presentation
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
IAS 40	Investment Property
IAS 41	Agriculture
	Interpretations:
IFRIC 1	Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2	Members Shares in Co-operative Entities and Similar Instruments
IFRIC 4	Determining whether an Arrangement contains a Lease
IFRIC 5	Rights to Interest arising from Decommissioning, Restoration and Environmental Rehabilitation Fund
IFRIC 6	Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
IFRIC 7	Applying the Restatements Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
IFRIC 10	Interim Financial Reporting and Impairment
IFRIC 12	Service Concession Arrangements
IFRIC 13	Customer Loyalty Programmes
IFRIC 14	IAS 19 The Limit on a Defined Benefit Assets, Minimum Funding Requirements and Their Interaction
IFRIC 15	Agreements for the Construction of Real Estate
IFRIC 16	Hedges of a Net Investment in a Foreign Operation
IFRIC 17	Distributions of Non-Cash Assets to Owners
IFRIC 18	Transfers of Assets from Customers
IFRIC 19	Extinguishing Financial Liabilities with Equity Instruments
IFRIC 20	Stripping Costs in the Production Phase of a Surface Mine
SIC-7	Introduction of Euro
SIC-10	Government Assistance - No Specific Relation to Operating Activities
SIC-12	Consolidation - Special Purpose Entities
SIC-13	Jointly Controlled Entities - Non-Monetary Contributions by Ventures
SIC-15	Operating Leases - Incentives
SIC-25	Income Taxes - Changes in the Tax Status of an Entity or its Shareholders
SIC-27	Evaluating the Substance of Transactions in the Legal Form of a Lease
SIC-29	Service Concesssion Arrangements: Disclosures
SIC-31	Revenue - Barter Transactions Involving Advertising Services
SIC-32	Intangible Assets - Web Site Costs