14.2 — Complete Master List: All Active IFRS and IAS Standards

IFRS Standards (IFRS 1–17)

Standard	Title	Status	Scope
IFRS 1	First-time Adoption of International Financial Reporting Standards	Active	Entities adopting IFRS for the first time
IFRS 2	Share-based Payment	Active	All share-based payment transactions
IFRS 3	Business Combinations	Active	Acquisitions and mergers
IFRS 4	Insurance Contracts	Superseded by IFRS 17	Transitional only
IFRS 5	Non-current Assets Held for Sale and Discontinued Operations	Active	Assets/operations being disposed
IFRS 6	Exploration for and Evaluation of Mineral Resources	Active	Extractive industries only
IFRS 7	Financial Instruments: Disclosures	Active	All entities with financial instruments
IFRS 8	Operating Segments	Active	Listed entities and those filing for listing
IFRS 9	Financial Instruments	Active	All entities with financial instruments
IFRS 10	Consolidated Financial Statements	Active	All parent entities
IFRS 11	Joint Arrangements	Active	Parties to joint arrangements
IFRS 12	Disclosure of Interests in Other Entities	Active	All entities with interests in subsidiaries, JVs, associates
IFRS 13	Fair Value Measurement	Active	All fair value measurements across all standards
IFRS 14	Regulatory Deferral Accounts	Active	Limited — first-time IFRS adopters in regulated industries only
IFRS 15	Revenue from Contracts with Customers	Active	All revenue-generating entities
IFRS 16	Leases	Active	All entities with lease arrangements
IFRS 17	Insurance Contracts	Active	Insurance and reinsurance entities

Note: IFRS 4 was superseded by IFRS 17 effective January 2023. IFRS 14 has extremely limited applicability. IFRS 6 applies only to extractive industries.

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IAS Standards — Active Standards Only

Standard	Title	Status	Scope
IAS 1	Presentation of Financial Statements	Active	All entities
IAS 2	Inventories	Active	All entities holding inventory
IAS 7	Statement of Cash Flows	Active	All entities
IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors	Active	All entities
IAS 10	Events after the Reporting Period	Active	All entities
IAS 12	Income Taxes	Active	All entities subject to tax
IAS 16	Property, Plant and Equipment	Active	All entities with PPE
IAS 19	Employee Benefits	Active	All entities with employees
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance	Active	Entities receiving government assistance
IAS 21	The Effects of Changes in Foreign Exchange Rates	Active	All entities with FX transactions or foreign operations
IAS 23	Borrowing Costs	Active	All entities with qualifying assets
IAS 24	Related Party Disclosures	Active	All entities
IAS 26	Accounting and Reporting by Retirement Benefit Plans	Active	Retirement benefit plans themselves
IAS 27	Separate Financial Statements	Active	Parent entities preparing separate financials
IAS 28	Investments in Associates and Joint Ventures	Active	All entities with significant influence investments
IAS 29	Financial Reporting in Hyperinflationary Economies	Active	Entities in hyperinflationary economies
IAS 32	Financial Instruments: Presentation	Active	All entities with financial instruments
IAS 33	Earnings per Share	Active	Listed entities (encouraged for others)
IAS 34	Interim Financial Reporting	Active	Entities publishing interim reports
IAS 36	Impairment of Assets	Active	All entities with non-financial assets
IAS 37	Provisions, Contingent Liabilities and Contingent Assets	Active	All entities
IAS 38	Intangible Assets	Active	All entities with intangible assets
IAS 39	Financial Instruments: Recognition and Measurement	Mostly superseded	Macro hedge accounting portions partially retained
IAS 40	Investment Property	Active	Entities holding investment property
IAS 41	Agriculture	Active	Agricultural entities only

Withdrawn IAS Standards (for reference only): IAS 3, 4, 5, 6, 9, 11, 13, 14, 15, 17, 18, 22, 25, 30, 31, 35 — all withdrawn or superseded. They carry no current force and should not be applied.