International Financial Reporting Standards in Uzbekistan

International Financial Reporting Standards (IFRS) – is a set of documents (standards and interpretations) and rules governing the preparation of financial statements for external users required for the adoption of economic decisions with respect to the enterprise.

The purpose of financial reporting standards – to reduce the differences and variety of interpretations in providing financial reporting, improve the quality and comparability of information, harmonization of standards. Common standards allow to evaluate and compare the performance of different companies, including at the international level, more effectively.

List of IFRS

Type Name of standard Download PDF
IAS 1 Presentation of Financial Statements. Download
IAS 2 Inventories. Download
IAS 7 Statement of Cash Flows. Download
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Download
IAS 10 Events after the Reporting Period. Download
IAS 11 Construction Contracts. Download
IAS 12 Income Taxes. Download
IAS 16 Property, Plant and Equipment. Download
IAS 17 Leases. Download
IAS 18 Revenue. Download
IAS 19 Employee Benefits. Download
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance. Download
IAS 21 The Effects of Changes in Foreign Exchange Rates. Download
IAS 23 Borrowing Costs. Download
IAS 24 Related Party Disclosures. Download
IAS 26 Accounting and Reporting by Retirement Benefit Plans. Download
IAS 27 Consolidated and Separate Financial Statements. Download
IAS 28 Investments in Associates. Download
IAS 29 Financial Reporting in Hyperinflationary Economies. Download
IAS 31 Interests in Joint Ventures. Download
IAS 32 Financial Instruments: Presentation. Download
IAS 33 Earnings per Share. Download
IAS 34 Interim Financial Reporting. Download
IAS 36 Impairment of Assets. Download
IAS 37 Provisions, Contingent Liabilities and Contingent Assets . Download
IAS 38 Intangible Assets. Download
IAS 39 Financial Instruments: Recognition and Measurement. Download
IAS 40 Investment Property. Download
IAS 41 Agriculture. Download
IFRS 1 First-time Adoption of International Financial Reporting Standards. Download
IFRS 2 Share-based Payment. Download
IFRS 3 Business Combinations. Download
IFRS 4 Insurance Contracts. Download
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. Download
IFRS 6 Exploration for and Evaluation of Mineral Resources. Download
IFRS 7 Financial Instruments: Disclosures. Download
IFRS 8 Operating Segments. Download
IFRS 9 Financial Instruments Download
IFRS 10 Consolidated Financial Statements Download
IFRS 11 Joint Arrangements Download
IFRS 12 Disclosure of Interests in Other Entities Download
IFRS 13 Fair Value Measurement Download
IFRS 14 Regulatory Deferral Accounts Download
IFRS 15 Revenue from Contracts with Customers Download
IFRS 16 Leases Download

List of IFRS interpretations

 Type Name of interpretation Download PDF
SIC-7 Introduction of the Euro. Download
SIC-10 Government Assistance—No Specific Relation to Operating Activities. Download
SIC-12 Consolidation—Special Purpose Entities. Download
SIC-13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers. Download
SIC-15 Operating Leases—Incentives. Download
SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets. Download
SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders. Download
SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease. Download
SIC-29 Service Concession Arrangements: Disclosures. Download
SIC-31 Revenue—Barter Transactions Involving Advertising Services. Download
SIC-32 Intangible Assets—Web Site Costs. Download

Consolidation and Equity Method – Potential Voting Rights and Allocation of Ownership Interests

IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities. Download
IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments. Download
IFRIC 4 Determining whether an Arrangement contains a Lease. Download
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds. Download
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment. Download
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies. Download
IFRIC 8 Scope of IFRS 2. Download
IFRIC 9 Reassessment of Embedded Derivatives. Download
IFRIC 10 Interim Financial Reporting and Impairment. Download
IFRIC 11 IFRS 2—Group and Treasury Share Transactions. Download
IFRIC 12 Service Concession Arrangements. Download
IFRIC 13 Customer Loyalty Programmes. Download
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction. Download
IFRIC 15 Agreements for the Construction of Real Estate. Download
IFRIC 16 Hedges of a Net Investment in a Foreign Operation. Download
IFRIC 17 Distributions of Non-cash Assets to Owners. Download
IFRIC 18 Transfers of Assets from Customers Download
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments Download
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine Download
IFRIC 21 Levies Download

IAS – International accounting standards

IFRS – International Financial Reporting Standards

SIC – clarification of Standing Interpretations Committee

IFRIC – Committee on International Financial Reporting Interpretations

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