- IAS 27: Consolidated and Separate Financial Statements (juin 2009)
- IFRS 3: Business combinations (juin 2009)
- IAS 1: Presentation of Financial Statements (nov. 2008)
- IAS 2: Inventories (nov. 2008)
- IAS 7: Cash flow statements (nov. 2008)
- IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors (nov. 2008)
- IAS 10: Events after the Balance Sheet Date (nov. 2008)
- IAS 11: Construction Contracts (nov. 2008)
- IAS 12: Income taxes (nov. 2008)
- IAS 16: Property, Plant and Equipment (nov. 2008)
- IAS 17: Leases (nov. 2008)
- IAS 18: Revenue (nov. 2008)
- IAS 19: Employee Benefits (nov. 2008)
- IAS 20: Accounting for government grants and disclosure of government assistance (nov. 2008)
- IAS 21:The Effects of Changes in Foreign Exchange Rates (nov. 2008)
- IAS 23: Borrowing costs (nov. 2008)
- IAS 24: Related Party Disclosures (nov. 2008)
- IAS 26: Accounting and reporting by retirement benefit plans (nov. 2008)
- IAS 28: Investments in Associates (nov. 2008)
- IAS 29: Financial reporting in hyperinflationary economies (nov. 2008)
- IAS 31: Interests in Joint Ventures (nov. 2008)
- IAS 32: Financial Instruments: Disclosure and Presentation (nov. 2008)
- IAS 33: Earnings per Share (nov. 2008)
- IAS 34: Interim financial reportin (nov. 2008)
- IAS 36: Impairment of assets (nov. 2008)
- IAS 37: Provisions, contingent liabilities and contingent assets (nov. 2008)
- IAS 38: Intangible assets (nov. 2008)
- IAS 39: Financial Instruments: Recognition and Measurement (nov. 2008)
- IAS 40: Investment Property (nov. 2008)
- IAS 41: Agriculture (nov. 2008)
- IFRIC 15 : Agreements for the Construction of Real Estate (Non adopté par l'UE) (déc. 2007)
- IFRS 8: Operational segment (nov. 2007)
- IFRIC 14 : The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (Non adopté par l'UE) (juil. 2007)
- IFRIC 13 : Customer Loyalty Programmes (Non adopté par l'UE) (juin 2007)
- IFRIC 12: Accords de concession de services (nov. 2006)
- IFRIC 11: IFRS 2 - Group and Treasury Share Transactions (nov. 2006)
- IFRIC 8: Scope of IFRS 2 (sept. 2006)
- IFRIC 9: Reassessment of Embedded Derivatives (sept. 2006)
- IFRIC 10: Interim Financial Reporting and Impairment (juil. 2006)
- IFRS 7: Financial Instruments: Disclosures (juil. 2006)
- IFRIC 7: Financial Reporting in Hyperinflationary Economies (mai 2006)
- IFRS 4: Insurance contracts (janv. 2006)
- IFRS 6: Exploration for and evaluation of mineral resources (nov. 2005)
- IFRIC 4: Determining whether an arrangement contains a lease (nov. 2005)
- IFRIC 2: Members? Shares in Cooperative Entities and Similar Instruments (juil. 2005)
- IFRIC 5: Rights to Interests arising from decommissioning, restoration and environmental rehabilitation funds (juil. 2005)
- IFRIC 6: Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment (juil. 2005)
- IFRS 2: Share-based Payment (févr. 2005)
- IFRS 5: Non-current assets held for sale and discontinued operations (déc. 2004)
- IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar Liabilities (déc. 2004)
- IFRS 1: First-time adoption of International Financial Reporting Standard (avr. 2004)
- SIC 31: Revenue - barter transactions involving advertising services (oct. 2003)
- SIC 32: Intangible assets - web site costs (oct. 2003)
- IAS 14: Segment reporting (sept. 2003)
- (sept. 2003)
- SIC 7: Introduction of the euro (sept. 2003)
- SIC 10: Government assistance - no specific relation to operating activities (sept. 2003)
- SIC 12: Consolidation - Special Purpose Entities (sept. 2003)
- SIC 13: Jointly controlled entities - non-monetary contributions by venturers (sept. 2003)
- SIC 15: Operating leases - incentives (sept. 2003)
- SIC 21: Income taxes - recovery of revalued non-depreciable assets (sept. 2003)
- SIC 25: Income taxes - changes in the tax status of an enterprise or its shareholders (sept. 2003)
- SIC 27: Evaluating the substance of transactions involving the legal form of a lease (sept. 2003)
- SIC 29: Disclosure - service concession arrangements (sept. 2003)
