-

(Set of accounting standards to be applied by all listed EU companies in their consolidated finanical statements from 1 January 2005 onwards)

• IFRS 1: First-time Adoption of International Financial Reporting 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

• IAS 1: Presentation of Financial Statements

• IAS 2: Inventories

• IAS 7: Cash Flow Statements

• IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors

• IAS 10: Events after the Balance Sheet Date

• IAS 11: Contruction 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 Costs

• IAS 24: Related Party Disclosures

• IAS 26: Accounting and Reporting by Retirement Benefits Plans

• IAS 27: Consolidated and Separate Financial Statements

• IAS 28: Investments in Associates

• IAS 29: Financial Reporting in Hyperinflationary Economies

• IAS 30: Disclosures in the Finanical Statements of Banks and Similar Financial Institutions

• IAS 31: Interests in Joint Ventures

• IAS 32: Financial Instruments: Disclosure and 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 39: Financial Instruments: Recognition and Measurement

Contains "Carve outs" in the following paragraphs:
Standard: 9b, 35, 81A
Application Guidance: 31,99A, 99B, 107A, 114(c) und (g), 118(b), 119(d), (e) und (f), 121, 122, 124(a) and (d), 126, 127, 129, 130

• IAS 40: Investment Property

• IAS 41: Agriculture