See the tables below for a range of information on withdrawn/superseded International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs).
More general information for those researching international accounting standards, including a timeline of their history and development, can be found in our main research guide. We also maintain a separate page on withdrawn and superseded IFRIC/SIC Interpretations.
Those interested in the superseded standards listed below may also wish to consult the historical IFRS manuals held in the Library collection, as well as Deloitte's IAS Plus website, which contains summaries and histories of particular standards.
IFRS 4 — Insurance Contracts
| First issued | 31 March 2004 |
|---|---|
| Date withdrawn or superseded* | 18 May 2017 |
| Superseded by | IFRS 17 |
| Availability |
The original version (as first issued) is held in the Library collection. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASB, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft 5. Exposure Drafts relating to some later amendments are also held by the Library. An unofficial summary and history of the standard was published by Deloitte. |
IAS 3 — Consolidated Financial Statements
| First issued | June 1976 |
|---|---|
| Date withdrawn or superseded* | April 1989 |
| Superseded by | IAS 27 and IAS 28 |
| Availability |
The original version (as first issued) is held in the Library collection. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Based on Exposure Draft No. 3. Comments received on this draft are held in the Library collection. |
IAS 4 — Depreciation Accounting
| First issued | 1976 |
|---|---|
| Date withdrawn or superseded* | 1999 |
| Superseded by | N/A |
| Availability |
The original version (as first issued) is held in the Library collection. It does not include changes made in 1994. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Based on Exposure Draft No. 4. |
IAS 5 — Information to Be Disclosed in Financial Statements
| First issued | October 1976 |
|---|---|
| Date withdrawn or superseded* | August 1997 |
| Superseded by | IAS 1 (1997) |
| Availability |
The original version (as first issued) is held in the Library collection. It does not include changes made in 1994. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Based on Exposure Draft No. 5. |
IAS 6 — Accounting Responses to Changing Prices
| First issued | June 1977 |
|---|---|
| Date withdrawn or superseded* | November 1981 |
| Superseded by | IAS 15 |
| Availability | |
| Exposure Drafts and selected auxiliary material |
Based on Exposure Draft No. 6. |
IAS 9 — Accounting for Research and Development Activities
| First issued | July 1978 |
|---|---|
| Date withdrawn or superseded* | September 1998 |
| Superseded by | IAS 38 |
| Availability |
Standalone copies of the original version and the revised 1993 version are held in the Library collection (as first issued). Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft No. 9. 1993 version based on Exposure Draft No. 37. Comments received on this draft are held in the Library collection. |
IAS 11 — Construction Contracts
| First issued | March 1979 (as ‘Accounting for construction contracts’) |
|---|---|
| Date withdrawn or superseded* | May 2014 |
| Superseded by | IFRS 15 |
| Availability |
Standalone copies of the original version and the revised 1993 version are held in the Library collection (as first issued). Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC/IASB, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft No. 12. 1993 version based on Exposure Draft No. 42. Comments received on this draft are held in the Library collection. An unofficial summary and history of the standard was published by Deloitte. |
IAS 13 — Presentation of Current Assets and Current Liabilities
| First issued | November 1979 |
|---|---|
| Date withdrawn or superseded* | August 1997 |
| Superseded by | IAS 1 (1997) |
| Availability |
The original version (as first issued) is held in the Library collection. It does not include changes made in 1994. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Based on Exposure Draft No. 14. |
IAS 14 — Segment Reporting
| First issued | August 1981 (as ‘Reporting financial information by segment’) |
|---|---|
| Date withdrawn or superseded* | November 2006 |
| Superseded by | IFRS 8 |
| Availability |
The original version and the revised 1997 version (as first issued) are held in the Library collection. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC/IASB, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft No. 15. 1997 version based on Exposure Draft No. 51. Comments received on this draft are held in the Library collection. An unofficial summary and history of the standard was published by Deloitte. |
IAS 15 — Information Reflecting the Effects of Changing Prices
| First issued | November 1981 |
|---|---|
| Date withdrawn or superseded* | December 2003 |
| Superseded by | N/A |
| Availability |
The original version (as first issued) is held in the Library collection. It does not include changes made in 1989 and 1994. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC/IASB, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft No. 17. An unofficial summary and history of the standard was published by Deloitte. |
IAS 17 — Leases
| First issued | September 1982 (as ‘Accounting for leases’) |
|---|---|
| Date withdrawn or superseded* | January 2016 |
| Superseded by | IFRS 16 |
| Availability |
The original version, as well as the revised 1997 and 2003 versions (as first issued) are held in the Library collection. The Library also holds a document setting out amendments made in 2009. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC/IASB, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft No. 19. 1997 version based on Exposure Draft No. 56. An unofficial summary and history of the standard was published by Deloitte. |
IAS 18 — Revenue
| First issued | December 1982 (as ‘Revenue recognition’) |
|---|---|
| Date withdrawn or superseded* | May 2014 |
| Superseded by | IFRS 15 |
| Availability |
The original version and the revised 1993 version (as first issued) are held in the Library collection. The Library also holds a document setting out amendments made in 2009. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC/IASB, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft No. 20. 1993 version based on Exposure Draft No. 41. Comments received on this draft are held in the Library collection. An unofficial summary and history of the standard was published by Deloitte. |
IAS 22 — Business Combinations
| First issued | November 1983 (as ‘Accounting for business combinations’) |
|---|---|
| Date withdrawn or superseded* | March 2004 |
| Superseded by | IFRS 3 |
| Availability |
The original version, as well as the revised 1993 and 1998 versions (as first issued) are held in the Library collection. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC/IASB, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft No. 22. 1993 version based on Exposure Draft No. 45. Comments received on this draft are held in the Library collection. 1998 version based on Exposure Draft No. 61. Comments received on this draft are held in the Library collection. An unofficial summary and history of the standard was published by Deloitte. |
IAS 25 — Accounting for Investments
| First issued | March 1986 |
|---|---|
| Date withdrawn or superseded* | April 2000 |
| Superseded by | IAS 39 and IAS 40 |
| Availability |
The original version (as first issued) is held in the Library collection. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Based on Exposure Draft No. 26. |
IAS 30 — Disclosures in the Financial Statements of Banks and Similar Financial Institutions
| First issued | August 1990 |
|---|---|
| Date withdrawn or superseded* | August 2005 |
| Superseded by | IFRS 7 |
| Availability |
The original version (as first issued) is held in the Library collection. It does not include changes made in 1994, nor the amendments made by IAS 39. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC/IASB, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft No. 34. Comments received on this draft are held in the Library collection. An unofficial summary and history of the standard was published by Deloitte. |
IAS 31 — Interests In Joint Ventures
| First issued | December 1990 (as ‘Financial reporting of interests in joint ventures’) |
|---|---|
| Date withdrawn or superseded* | May 2011 |
| Superseded by | IFRS 11 and IFRS 12 |
| Availability |
The original version and the revised 2003 version (as first issued) are held in the Library collection. They do not include subsequent amendments. The Library also holds documents setting out amendments made in 1998, 2000, and 2008. Consolidated versions of the standard as it stood at particular dates (incorporating any applicable amendments) can be found in the annual sets of print volumes published by the IASC/IASB, and are available from the Library on request. |
| Exposure Drafts and selected auxiliary material |
Original version based on Exposure Draft No. 35. Comments received on this draft are held in the Library collection. 2000 amendments based on Exposure Draft No. 66. 2008 amendments based on an Exposure Draft issued in 2007. An unofficial summary and history of the standard was published by Deloitte. |
IAS 35 — Discontinuing Operations
| First issued | June 1998 |
|---|---|
| Date withdrawn or superseded* | March 2004 |
| Superseded by | IFRS 5 |
| Availability | |
| Exposure Drafts and selected auxiliary material |
Based on Exposure Draft No. 58. Comments received on this draft are held in the Library collection. An unofficial summary and history of the standard was published by Deloitte. |
For the purposes of the tables above, the date at which a given standard was superseded is taken to be the date at which the relevant replacement standard or amendment was first issued; not necessarily the date at which the latter became effective.
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