IAS
|
Title
|
Adopted
|
ED
|
Effective
Date
|
To be adopted
|
Equivalent SFAS for IAS Not
Yet Adopted or Effective
|
|
Framework for the Preparation
and Presentation of Financial Statements
|
Framework (Framework)*
|
|
2001
|
|
|
IAS 1
|
Presentation of Financial
Statements
|
SFAS 1 (rev) (IAS 1)*
|
|
2001
|
|
|
IAS 2
|
Inventories
|
SFAS 4 (rev) (IAS 2)*
|
|
2001
|
|
|
IAS 7
|
Cash Flow Statements
|
SFAS 22 (rev) (IAS 7)*
|
|
2001
|
|
|
IAS 8
|
Net Profit or Loss for the
Period, Fundamental Errors and Changes in Accounting Policies
|
SFAS 13 (rev) (IAS 8)*
|
|
2001
|
|
|
IAS 10
|
Events After the Balance Sheet
Date
|
SFAS 10/IAS 10
|
|
2003
|
|
SFAS 7, Contingencies &
Subsequent Events
|
IAS 11
|
Construction Contracts
|
SFAS 26 (IAS 11)*
|
|
1998
|
|
|
IAS 12
|
Income Taxes
|
|
ED 52
|
|
/
|
SFAS 23, Income Taxes
|
IAS 14
|
Segment Reporting
|
SFAS 31 (IAS 14)*
|
|
2001
|
/
|
|
IAS 15
|
Information Reflecting the
Effects of Changing Prices
|
|
|
|
|
|
IAS 16
|
Property, Plant and Equipment
|
SFAS 16/IAS 16
|
|
2002
|
|
|
IAS 17
|
Leases
|
|
ED 49/IAS 17
|
2004
|
|
|
IAS 18
|
Revenue
|
SFAS 28 (IAS 18)*
|
|
1998
|
|
|
IAS 19
|
Employee Benefits
|
|
|
|
/
|
SFAS 24, Retirement Benefit
Costs |
IAS 20
|
Accounting for Government
Grants and Disclosure of Government Assistance
|
|
ED 50/IAS 20
|
2003
|
|
|
IAS 21
|
The Effects of Changes in
Foreign Exchange Rates
|
|
ED 37 /IAS 21
|
2005
|
|
SFAS 8, Foreign Exchange
|
|
Deferral of Foreign Exchange
Differences (an amendment of SFAS 8)
|
|
ED 51
|
2003
|
|
|
IAS 22
|
Business Combinations
|
SFAS 22 / IAS 22
|
|
2003
|
|
SFAS 20, Business Combinations
|
IAS 23
|
Borrowing Costs
|
SFAS 25 (IAS 23)*
|
|
1997
|
|
|
IAS 24
|
Related Party Disclosures
|
SFAS 24/IAS 24
|
|
2002
|
|
|
IAS 26
|
Accounting and Reporting by
Retirement Benefit Plans
|
|
ED 53
|
|
/
|
|
IAS 27
|
Consolidated Financial Statements
and Accounting for Investments in Subsidiaries
|
SFAS 27/IAS 27
|
|
2002
|
|
|
IAS 28
|
Accounting for Investments
in Associates
|
SFAS 28 / IAS 28
|
|
2002
|
|
|
IAS 29
|
Financial Reporting in Hyperinflationary
Economies
|
|
|
|
/
|
|
IAS 30
|
Disclosures in the Financial
Statements of Banks and Similar Financial Institutions
|
|
|
|
/
|
SFAS 19, Banking GAAP
|
IAS 31
|
Financial Reporting of Interests
In Joint Ventures
|
SFAS 31/IAS 31
|
|
2002
|
|
|
IAS 32
|
Financial Instruments: Disclosures
and Presentation
|
|
ED 54
|
|
/
|
SFAS 10, Investments
|
IAS 33
|
Earnings Per Share
|
SFAS 29 (IAS 33)* |
|
1998
|
|
|
IAS 34
|
Interim Financial Reporting
|
SFAS 30 (IAS 34)*
|
|
2001
|
|
|
IAS 35
|
Discontinuing Operations
|
SFAS 35/IAS 35
|
|
2002
|
|
|
IAS 36
|
Impairment of Assets
|
SFAS 36/IAS 36
|
|
2002
|
|
|
| IAS 37 |
Provisions, Contingent Liabilities
and Contingent Assets
|
SFAS 37/IAS 37
|
|
2003
|
|
SFAS 7, Contingencies &
Subsequent Events
|
| IAS 38 |
Intangible Assets
|
SFAS 38/IAS 38
|
|
2003
|
|
SFAS 9, Intangibles
|
| IAS 39 |
Financial Instruments: Recognition
and Measurement
|
|
ED 55
|
|
/
|
SFAS 10, Investments
|
| IAS 40 |
Investment Property
|
|
|
|
/
|
SFAS 10, Investments
|
IAS 41
|
Agriculture
|
|
|
|
/
|
|