- IAS 1 Presentation of Financial Statements
- IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
- IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
- IFRIC 17 Distributions of Non-cash Assets to Owners
- IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
- IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
- IFRIC 21 Levies
- IFRIC 23 Uncertainty over Income Tax Treatments
- SIC 7 Introduction of the Euro
- SIC 25 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders
- SIC 29 Service Concession Arrangements: Disclosures
- SIC 32 Intangible Assets – Web Site Costs