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Copyright of the English version of IFRSs is owned by the International Financial Reporting Standards Foundation (IFRSF). Hence the copies of the original English version of the Korean International Financial Reporting Standards are available on the IASB website (www.ifrs.org).
The following table shows the list of International Financial Reporting Standards (IFRSs) and corresponding Korean International Financial Reporting Standards (K-IFRS).
IFRSs and Korean International Financial Reporting Standards
| IFRSs | Korean International Financial Reporting Standards |
|---|---|
| Framework for the Preparation and Presentation of Financial Statements | Framework for the Preparation and Presentation of Financial Statements |
| [IAS 1] Presentation of Financial Statements | [K-IFRS 1001] Presentation of Financial Statements |
| [IAS 2] Inventories | [K-IFRS 1002] Inventories |
| [IAS 7] Cash Flow Statements | [K-IFRS 1007] Cash Flow Statements |
| [IAS 8] Accounting Policies, Changes in Accounting Estimates and Errors | [K-IFRS 1008] Accounting Policies, Changes in Accounting Estimates and Errors |
| [IAS 10] Events after the Reporting Period | [K-IFRS 1010] Events after the Reporting Period |
| [IAS 11] Construction Contracts | [K-IFRS 1011] Construction Contracts |
| [IAS 12] Income Taxes | [K-IFRS 1012] Income Taxes |
| [IAS 16] Property, Plant and Equipment | [K-IFRS 1016] Property, Plant and Equipment |
| [IAS 17] Leases | [K-IFRS 1017] Leases |
| [IAS 18] Revenue | [K-IFRS 1018] Revenue |
| [IAS 19] Employee Benefits | [K-IFRS 1019] Employee Benefits |
| [IAS 20] Accounting for Government Grants and Disclosure of Government | [K-IFRS 1020] Employee Benefits |
| [IAS 21] The Effects of Changes in Foreign Exchange Rates | [K-IFRS 1021] The Effects of Changes in Foreign Exchange Rates |
| [IAS 23] Borrowing Costs | [K-IFRS 1023] Borrowing Costs |
| [IAS 24] Related Party Disclosures | [K-IFRS 1024] Related Party Disclosures |
| [IAS 26] Accounting and Reporting by Retirement Benefit Plans | [K-IFRS 1026] Accounting and Reporting by Retirement Benefit Plans |
| [IAS 27] Consolidated and Separate Financial Statements | [K-IFRS 1027] Consolidated and Separate Financial Statements |
| [IAS 28] Investments in Associates | [K-IFRS 1028] Investments in Associates |
| [IAS 29] Financial Reporting in Hyperinflationary Economies | [K-IFRS 1029] Financial Reporting in Hyperinflationary Economies |
| [IAS 32] Financial Instruments: Presentation | [K-IFRS 1032] Financial Instruments: Presentation |
| [IAS 33] Earnings per Share | [K-IFRS 1033] Financial Instruments: Presentation |
| [IAS 34] Interim Financial Reporting | [K-IFRS 1034] Interim Financial Reporting |
| [IAS 36] Impairment of Assets | [K-IFRS 1036] Impairment of Assets |
| [IAS 37] Provisions, Contingent Liabilities and Contingent Assets | [K-IFRS 1037] Provisions, Contingent Liabilities and Contingent Assets |
| [IAS 38] Intangible Assets | [K-IFRS 1038] Intangible Assets |
| [IAS 39] Financial Instruments: Recognition and Measurement | [K-IFRS 1039] Financial Instruments: Recognition and Measurement |
| [IAS 40] Investment Property | [K-IFRS 1040] Investment Property |
| [IAS 41] Agriculture | [K-IFRS 1041] Agriculture |
| [IFRS 1] First-time Adoption of international Financial Reporting | [K-IFRS 1101] First-time Adoption of international Financial Reporting |
| [IFRS 2] Share-based Payment | [K-IFRS 1102] Share-based Payment |
| [IFRS 3] Business Combinations | [K-IFRS 1103] Business Combinations |
| [IFRS 4] Insurance Contracts | [K-IFRS 1104] Insurance Contracts |
| [IFRS 5] Non-current Assets Held for Sale and Discontinued Operations | [K-IFRS 1105] Non-current Assets Held for Sale and Discontinued Operations |
| [IFRS 6] Exploration for and Evaluation of Mineral Resources | [K-IFRS 1106] Exploration for and Evaluation of Mineral Resources |
| [IFRS 7] Financial Instruments: Disclosures | [K-IFRS 1107] Financial Instruments: Disclosures |
| [IFRS 8] Operating segment | [K-IFRS 1108] Operating segment |
| [IFRS 9] Financial Instruments | [K-IFRS 1109] Financial Instruments |
| [IFRS 10] Consolidated Financial Statements | [K-IFRS 1110] Consolidated Financial Statements |
| [IFRS 11] Joint Arrangements | [K-IFRS 1111] Joint Arrangements |
| [IFRS 12] Disclosure of Interests in Other Entities | [K-IFRS 1112] Disclosure of Interests in Other Entities |
| [IFRS 13] Fair Value Measurement | [K-IFRS 1113] Fair Value Measurement |
| [IFRS 14] Regulatory Deferral Accounts | [K-IFRS 1114] Regulatory Deferral Accounts |
| [IFRS 15] Revenue from Contracts with Customers | [K-IFRS 1115] Revenue from Contracts with Customers |
| [SIC-7] Introduction of the Euro | Introduction of the Euro |
| [SIC-10] Government Assistance-No Specific Relation to Operating Activities | [K-IFRS 2010] Government Assistance-No Specific Relation to Operating Activities |
| [SIC-15] Operating Leases-Incentives | [K-IFRS 2015] Operating Leases-Incentives |
| [SIC-25] Income Taxes-Changes in the Tax Status of an Entity or its Shareholders | [K-IFRS 2025] Income Taxes-Changes in the Tax Status of an Entity or its Shareholders |
| [SIC-27] Evaluating the Substance of Transactions Involving the Legal Form of a Lease | [K-IFRS 2027] Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
| [SIC-29] Service Concession Arrangements: Disclosures | [K-IFRS 2029] Service Concession Arrangements: Disclosures |
| [SIC-31] Revenue-Barter Transactions Involving Advertising Services | [K-IFRS 2031] Revenue-Barter Transactions Involving Advertising Services |
| [SIC-32] Intangible Assets-Web Site Costs | [K-IFRS 2032] Intangible Assets-Web Site Costs |
| [IFRIC 1] Changes in Existing Decommissioning, Restoration and Similar Liabilities | [K-IFRS 2101] Changes in Existing Decommissioning, Restoration and Similar Liabilities |
| [IFRIC 2] Members' Shares in Co-operative Entities and Similar Instruments | [K-IFRS 2102] Members’ Shares in Co-operative Entities and Similar Instruments |
| [IFRIC 4] Determining whether an Arrangement contains a Lease | [K-IFRS 2104] Determining whether an Arrangement contains a Lease |
| [IFRIC 5] Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | [K-IFRS 2105] Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
| [IFRIC 6] Liabilities arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment | [K-IFRS 2106] Liabilities arising from Participating in a Specific Market-Waste Electrical and Electronic Equipment |
| [IFRIC 7] Applying the Restatement Approach under IAS 29 | [K-IFRS 2107] Applying the Restatement Approach under IAS 29 |
| [IFRIC 9] Reassessment of Embedded Derivatives | [K-IFRS 2109] Reassessment of Embedded Derivatives |
| [IFRIC 10] Interim Financial Reporting and Impairment | [K-IFRS 2110] Interim Financial Reporting and Impairment |
| [IFRIC 12] Service Concession Arrangements | [K-IFRS 2112] Service Concession Arrangements |
| [IFRIC 13] Customer Loyalty Programmes | [K-IFRS 2113] Customer Loyalty Programmes |
| [IFRIC 14] IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | [K-IFRS 2114] IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
| [IFRIC 15] Agreements for the Construction of Real Estate | [K-IFRS 2115] Agreements for the Construction of Real Estate |
| [IFRIC 16] Hedges of a Net Investment in a Foreign Operation | [K-IFRS 2116] Hedges of a Net Investment in a Foreign Operation |
| [IFRIC 17] Distributions of Non-cash Assets to Owners | [K-IFRS 2117] Distributions of Non-cash Assets to Owners |
| [IFRIC 18] Transfers of Assets from Customers | [K-IFRS 2118] Transfers of Asspets from Customers |
| [IFRIC 19] Extinguishing Financial Liabilities with Equity Instrumentss K-IFRS | [K-IFRS 2119] Extinguishing Financial Liabilities with Equity Instruments |
| [IFRIC 20] Stripping Costs in the Production Phase of a Surface Mine | [K-IFRS 2120] Stripping Costs in the Production Phase of a Surface Mine |
| [IFRIC 21] Levies | [K-IFRS 2121] Levies |
| [IFRIC 22] Foreign Currency Transactions and Advance Consideration | [K-IFRS 2122] Foreign Currency Transactions and Advance Consideration |
- Improvements to K-IFRSs 2012-2014
(Approved Date: 27 Feb 2015, Issued Date: 18 Nov 2015) - Improvements to K-IFRSs 2011-2013
(Approved Date: 28 Mar 2014, Issued Date: 2 Jul 2014) - Improvements to K-IFRSs 2010-2012
(Approved Date: 28 Mar 2014, Issued Date: 2 Jul 2014) - Improvements to K-IFRSs 2012
(Approved Date: 28 Nov 2012, Issued Date: 28 Sep 2012) - Editorial corrections and amendments to
K-IFRS 14-1
(Approved Date: 12 Dec 2014, Issued Date: 24 Dec 2014) - Editorial corrections and amendments to
K-IFRS 13-3
(Approved Date: 20 Dec 2013, Issued Date: 27 Dec 2013) - Editorial corrections and amendments to
K-IFRS 13-2
(Approved Date: 20 Dec 2013, Issued Date: 27 Dec 2013) - Editorial corrections and amendments to
K-IFRS 13-1
(Approved Date: 14 Jan 2013, Issued Date: 09 Jan 2013) - Editorial corrections and amendments to
K-IFRS 12-1
(Approved Date: 17 Jul 2012, Issued Date: 13 Jul 2012) - Editorial corrections and amendments to
K-IFRS 11-1
(Approved Date: 30 Dec 2011, Issued Date: 23 Dec 2011) - Editorial corrections and amendments to
K-IFRS 10-1
(Approved Date: 08 Oct 2010, Issued Date: 09 Dec 2010) - Improvements to K-IFRSs 2010
(Approved Date: 27 Aug 2010, Issued Date: 02 Nov 2010) - Editorial corrections and amendments to
K-IFRS 09-1
(Approved Date: 22 May 2009, Issued Date: 29 May 2009) - Editorial corrections and amendments to
K-IFRS 08-2
(Approved Date: 31 Dec 2008, Issued Date: 31 Dec 2008) - Editorial corrections and amendments to
K-IFRS 08-1
(Approved Date: 18 Jul 2008, Issued Date: 18 Jul 2008)