Standards and interpretations are issued by the International Accounting Standards Board (IASB) and the International Financial Reporting Interpretations Committee (IFRIC).

The following international financial reporting standards (IFRSs) and international accounting standards (IASs) are based on the most recent standards issued by the IASB. These fact sheets will be updated annually in line with the IASB's yearly publication of the standards.

Please note that IAS 14 Segment reporting has been superceded by the issue of IFRS 8 Operating segments; however, IAS 14 remains applicable until IFRS 8 is adopted by the reporting entity. IFRS 8 applies to annual financial statement periods beginning on or after 1 January 2009, with early adoption permitted.