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  1. IFRS 11: Joint Arrangements (déc. 2012)
  2. IFRS 12: Disclosure of Interests in Other Entities (déc. 2012)
  3. IFRS 13: Fair Value Measurement (déc. 2012)
  4. IFRIC 20 : Stripping Costs in the Production Phase of a Surface Mine (déc. 2012)
  5. IFRIC 21 : Levies (déc. 2012)
  6. IFRIC 19 : Extinguishing Financial Liabilities with Equity Instruments (juil. 2010)
  7. IFRIC 18 : Transfers of Assets from Customers (nov. 2009)
  8. IFRIC 16 : Hedges of a Net Investment in a Foreign Operation (juin 2009)
  9. IFRIC 17 : Distributions of Non-cash Assets to Owners (juin 2009)
  10. IAS 27: Consolidated and Separate Financial Statements (juin 2009)
  11. IFRS 3: Business combinations (juin 2009)
  12. IAS 1: Presentation of Financial Statements (nov. 2008)
  13. IAS 2: Inventories (nov. 2008)
  14. IAS 7: Cash flow statements (nov. 2008)
  15. IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors (nov. 2008)
  16. IAS 10: Events after the Balance Sheet Date (nov. 2008)
  17. IAS 11: Construction Contracts (nov. 2008)
  18. IAS 12: Income taxes (nov. 2008)
  19. IAS 16: Property, Plant and Equipment (nov. 2008)
  20. IAS 17: Leases (nov. 2008)
  21. IAS 18: Revenue (nov. 2008)
  22. IAS 19: Employee Benefits (nov. 2008)
  23. IAS 20: Accounting for government grants and disclosure of government assistance (nov. 2008)
  24. IAS 21:The Effects of Changes in Foreign Exchange Rates (nov. 2008)
  25. IAS 23: Borrowing costs (nov. 2008)
  26. IAS 24: Related Party Disclosures (nov. 2008)
  27. IAS 26: Accounting and reporting by retirement benefit plans (nov. 2008)
  28. IAS 28: Investments in Associates (nov. 2008)
  29. IAS 29: Financial reporting in hyperinflationary economies (nov. 2008)
  30. IAS 31: Interests in Joint Ventures (nov. 2008)
  31. IAS 32: Financial Instruments: Disclosure and Presentation (nov. 2008)
  32. IAS 33: Earnings per Share (nov. 2008)
  33. IAS 34: Interim financial reportin (nov. 2008)
  34. IAS 36: Impairment of assets (nov. 2008)
  35. IAS 37: Provisions, contingent liabilities and contingent assets (nov. 2008)
  36. IAS 38: Intangible assets (nov. 2008)
  37. IAS 39: Financial Instruments: Recognition and Measurement (nov. 2008)
  38. IAS 40: Investment Property (nov. 2008)
  39. IAS 41: Agriculture (nov. 2008)
  40. IFRIC 15 : Agreements for the Construction of Real Estate (Non adopté par l'UE) (déc. 2007)
  41. IFRS 8: Operational segment (nov. 2007)
  42. IFRIC 14 : The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (Non adopté par l'UE) (juil. 2007)
  43. IFRIC 13 : Customer Loyalty Programmes (Non adopté par l'UE) (juin 2007)
  44. IFRIC 12: Accords de concession de services (nov. 2006)
  45. IFRIC 11: IFRS 2 - Group and Treasury Share Transactions (nov. 2006)
  46. IFRIC 8: Scope of IFRS 2 (sept. 2006)
  47. IFRIC 9: Reassessment of Embedded Derivatives (sept. 2006)
  48. IFRIC 10: Interim Financial Reporting and Impairment (juil. 2006)
  49. IFRS 7: Financial Instruments: Disclosures (juil. 2006)
  50. IFRIC 7: Financial Reporting in Hyperinflationary Economies (mai 2006)
  51. IFRS 4: Insurance contracts (janv. 2006)
  52. IFRS 6: Exploration for and evaluation of mineral resources (nov. 2005)
  53. IFRIC 4: Determining whether an arrangement contains a lease (nov. 2005)
  54. IFRIC 2: Members? Shares in Cooperative Entities and Similar Instruments (juil. 2005)
  55. IFRIC 5: Rights to Interests arising from decommissioning, restoration and environmental rehabilitation funds (juil. 2005)
  56. IFRIC 6: Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment (juil. 2005)
  57. IFRS 2: Share-based Payment (févr. 2005)
  58. IFRS 5: Non-current assets held for sale and discontinued operations (déc. 2004)
  59. IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar Liabilities (déc. 2004)
  60. IFRS 1: First-time adoption of International Financial Reporting Standard (avr. 2004)
  61. SIC 31: Revenue - barter transactions involving advertising services (oct. 2003)
  62. SIC 32: Intangible assets - web site costs (oct. 2003)
  63. IAS 14: Segment reporting (sept. 2003)
  64. (sept. 2003)
  65. SIC 7: Introduction of the euro (sept. 2003)
  66. SIC 10: Government assistance - no specific relation to operating activities (sept. 2003)
  67. SIC 12: Consolidation - Special Purpose Entities (sept. 2003)
  68. SIC 13: Jointly controlled entities - non-monetary contributions by venturers (sept. 2003)
  69. SIC 15: Operating leases - incentives (sept. 2003)
  70. SIC 21: Income taxes - recovery of revalued non-depreciable assets (sept. 2003)
  71. SIC 25: Income taxes - changes in the tax status of an enterprise or its shareholders (sept. 2003)
  72. SIC 27: Evaluating the substance of transactions involving the legal form of a lease (sept. 2003)
  73. SIC 29: Disclosure - service concession arrangements (sept. 2003)
 
 
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