3 Oversikt over internasjonale regnskapsstandarder inkludert fortolkninge 1
| IAS/IFRS | Godkjent av ARC i EU | |
|---|---|---|
| IAS 1 | Presentation of Financial Statements | 160703 |
| IAS 2 | Inventories | 160703 |
| IAS 7 | Cash Flow Statements | 160703 |
| IAS 8 | Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies | 160703 |
| IAS 10 | Events After the Balance Sheet Date | 160703 |
| IAS 11 | Construction Contracts | 160703 |
| IAS 12 | Income Taxes | 160703 |
| IAS 14 | Segment Reporting | 160703 |
| IAS 15 | Information Reflecting the Effects of Changing Prices | 160703 |
| IAS 16 | Property, Plant and Equipment | 160703 |
| IAS 17 | Leases | 160703 |
| IAS 18 | Revenue | 160703 |
| IAS 19 | Employee Benefits | 160703 |
| IAS 20 | Accounting for Government Grants and Disclosure of Government Assistance | 160703 |
| IAS 21 | The Effects of Changes in Foreign Exchange Rates | 160703 |
| IAS 22 | Business Combinations | 160703 |
| IAS 23 | Borrowing Costs | 160703 |
| IAS 24 | Related Party Disclosures | 160703 |
| IAS 26 | Accounting and Reporting by Retirement Benefit Plans | 160703 |
| IAS 27 | Consolidated Financial Statements and Accounting for Investments in Subsidiaries | 160703 |
| IAS 28 | Accounting for Investments in Associates | 160703 |
| IAS 29 | Financial Reporting in Hyperinflationary Economies | 160703 |
| IAS 30 | Disclosures in the Financial Statements of Banks and Similar Financial Institutions | 160703 |
| IAS 31 | Financial Reporting of Interests In Joint Ventures | 160703 |
| IAS 32 | Financial Instruments: Disclosures and Presentation | |
| IAS 33 | Earnings Per Share | 160703 |
| IAS 34 | Interim Financial Reporting | 160703 |
| IAS 35 | Discontinuing Operations | 160703 |
| IAS 36 | Impairment of Assets | 160703 |
| IAS 37 | Provisions, Contingent Liabilities and Contingent Assets | 160703 |
| IAS 38 | Intangible Assets | 160703 |
| IAS 39 | Financial Instruments: Recognition and Measurement | |
| IAS 40 | Investment Property | 160703 |
| IAS 41 | Agriculture | 160703 |
| IFRS 1 | First-time Adoption of International Financial Reporting Standards | |
| Høringsutkast | ||
| ED 2 | Share-based Payment | |
| ED 3 | Business Combinations | |
| ED 4 | Disposal of Non-current Assets and Presentation of Discontinued Operations | |
| ED 5 | Insurance Contracts | |
| SIC | Fortolkninger | |
| SIC 1 | Consistency - Different Cost Formulas for Inventories | 160703 |
| SIC 2 | Consistency - Capitalisation of Borrowing Costs | 160703 |
| SIC 3 | Elimination of Unrealised Profits and Losses on Transactions with Associates | 160703 |
| SIC 5 | Classification of Financial Instruments - Contingent Settlement Provisions | |
| SIC 6 | Costs of Modifying Existing Software | 160703 |
| SIC 7 | Introduction of the Euro | 160703 |
| SIC 8 | First-Time Application of IASs as the Primary Basis of Accounting | 160703 |
| SIC 9 | Business Combinations - Classification either as Acquisitions or Unitings of Interests | 160703 |
| SIC 10 | Government Assistance - No Specific Relation to Operating Activities | 160703 |
| SIC 11 | Foreign Exchange - Capitalisation of Losses Resulting from Severe Currency Devaluations | 160703 |
| SIC 12 | Consolidation - Special Purpose Entities | 160703 |
| SIC 13 | Jointly Controlled Entities - Non-Monetary Contributions by Venturers | 160703 |
| SIC 14 | Property, Plant and Equipment - Compensation for the Impairment or Loss of Items | 160703 |
| SIC 15 | Operating Leases - Incentives | 160703 |
| SIC 16 | Share Capital - Reacquired Own Equity Instruments (Treasury Shares) | |
| SIC 17 | Equity - Costs of an Equity Transaction | |
| SIC 18 | Consistency - Alternative Methods | 160703 |
| SIC 19 | Reporting Currency - Measurement and Presentation of Financial Statements Under IAS 21 and IAS 29 | 160703 |
| SIC 20: | Equity Accounting Method - Recognition of Losses | 160703 |
| SIC 21 | Income Taxes - Recovery of Revalued Non-Depreciable Assets | 160703 |
| SIC 22 | Business Combinations - Subsequent Adjustment of Fair Values and Goodwill Initially Reported | 160703 |
| SIC 23 | Property, Plant and Equipment - Major Inspection or Overhaul Costs | 160703 |
| SIC 24 | Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled in Shares | 160703 |
| SIC 25 | Income Taxes - Changes in the Tax Status of an Enterprise or its Shareholders | 160703 |
| SIC-27 | Evaluating the Substance of Transactions in the Legal Form of a Lease | 160703 |
| SIC-28 | Business Combinations – “Date of Exchange” and Fair Value of Equity Instruments | 160703 |
| SIC-29 | Disclosure – Service Concession Arrangements | 160703 |
| SIC-30 | Reporting Currency – Translation from Measurement Currency to Presentation Currency | 160703 |
| SIC-31 | Revenue – Barter Transactions Involving Advertising Services | 160703 |
| SIC-32 | Intangible Assets – Web Site Costs | 160703 |
| SIC-33 | Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests | 160703 |
| Høringsutkast | ||
| IFRIC ED 1 | Emission Rights | |
Fotnoter
Alle internasjonale regnskapsstandarder og fortolkninger skal godkjennes av Accounting Regulatory Committee (ARC) og EU-kommisjonen for bruk etter IAS-forordningen, jf avsnitt 2.3