Standards | IASs | IFRSs | ISAs – Resources

Summaries and resources for learning and understanding Accounting and Auditing standards including International Standards on Accounting [IASs and IFRSs] and Auditing [ISAs]. This page also contains links to resources on other promulgations, pronouncements, ordinances relevant to business especially to accounting and accountants.

Summarized International Accounting Standards (IASs)

IASs Homepage | Shortcuts to jump to specific standard:

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 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 Cost

IAS 24: Related Party Disclosures

IAS 26: Accounting and Reporting by Retirement Benefit Plans

IAS 27: Separate Financial Statements (2011)

IAS 28: Investments in Associates and Joint Ventures (2011)

IAS 29: Financial Reporting in Hyperinflationary Economies

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 40: Investment Property

IAS 41: Agriculture

Summarized International Financial Reporting Standards (IFRSs)

IFRSs Homepage | Shortcuts to jump to specific standard:

IFRS 1 :First-time Adoption of International Financial 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 Assets

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

Summarized International Auditing Standards (ISAs)

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ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing

ISA 210: Agreeing the Terms of Audit Engagements

ISA 220: Quality Control for an Audit of Financial Statements

ISA 230: Audit Documentation

ISA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements

ISA 250: Consideration of Laws and Regulations in an Audit of Financial Statements

ISA 260: Communication with Those Charged with Governance

ISA 265: Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

ISA 300: Planning an Audit of Financial Statements

ISA 315: Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

ISA 320: Materiality in Planning and Performing an Audit

ISA 330: The Auditor’s Responses to Assessed Risks

ISA 402: Audit Considerations Relating to an Entity Using a Service Organization

ISA 450: Evaluation of Misstatements Identified during the Audit

ISA 500: Audit Evidence

ISA 501: Audit Evidence—Specific Considerations for Selected Items

ISA 505: External Confirmations

ISA 510: Initial Audit Engagements—Opening Balances

ISA 520: Analytical Procedures

ISA 530: Audit Sampling

ISA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosure

ISA 550: Related Parties

ISA 560: Subsequent Events

ISA 570: Going Concern

ISA 580: Written Representations

ISA 600: Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)

ISA 610: Using the Work of Internal Auditors

ISA 620: Using the Work of an Auditor’s Expert

ISA 700: Forming an Opinion and Reporting on Financial Statements

ISA 705: Modifications to the Opinion in the Independent Auditor’s Report

ISA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

ISA 710: Comparative Information—Corresponding Figures and Comparative Financial Statements

ISA 720: The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

ISA 800: Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

ISA 805: Special Considerations—Audits of Single Financial Statements and Specific Elements,  Accounts or Items of a Financial Statement

ISA 810: Engagements to Report on Summary Financial Statements