Total Number of IAS Standards?

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  Victor Birikorang Danquah, Teacher, Ghana

Number of International Accounting Standards

There is a total of 41 IAS's and 9 IFRSs's.

  Mukela Namushi Mubano, Accountant, Zambia

Counting the Number of Accounting Standards

When we say 41 IASS, do we include those that have been replaced by the IFRSS? I need to understand the criteria used to count the standards.

  Victor Birikorang Danquah, Teacher, Ghana

Number of IAS's

The 41 IAS's do not include the replaced ones. They are counted as IAS 1, 2, 7, 8, 10, 11, 12, 16, 17, 18, 19, 20, 23, 24, 27, 28, 30, 31, 32, 33, 36, 37, 38, 39, 40, 41.

  Reynaldo Bonifacio, Accountant, Philippines

Accounting Standards and Bodies

The International Accounting Standards Board (IASB) publishes its standards in a series of pronouncements called International Financial Reporting Standards (IFRSs). Upon its inception the IASB adopted the body of International Accounting Standards (IASs) issued by its predecessor, the board of the international accounting standards committee. The term 'International Financial Reporting Standards' includes IFRSs, IASs and interpretations developed by the IFRIC or its predecessor, the former Standing Interpretations Committee (SIC).

  Mukela Namushi Mubano, Accountant, Zambia

Number of IAS Standards

Thanks Victor for the elaborate explanation. (...)

  Mike Gitau, Accountant, Rwanda

Total Number of IAS Standards

I noticed that IAS 21 is not on your list, Victor. (...)

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