Alþjóðlegu reikningsskilastaðlarnir (IFRS-International Financial Reporting Standards) eru gefnir út af Alþjóðlega reikningsskilaráðinu (IASB-International Accounting Standards Board).

Samkvæmt reglum Evrópusambandsins nr. 1606/2002 munu öll félög sem hafa verðbréf skráð á verðbréfaþingum á hinu Evrópska Efnahagssvæði þurfa að gera samstæðureikninga sína samkvæmt Alþjóðlegu reikningsskilastöðlunum fyrir uppgjörstímabil sem byrja frá og með 1. janúar 2005.

IASB tók við af IASC-International Accounting Starndards Committe árið 2001.  IASC var stofnað árið 1973 með samkomulagi félaga löggiltra endurskoðenda frá Ástralíu, Kanada, Frakklandi, Þýskalandi, Japan, Mexikó, Hollandi, Bretlandi, Írlandi og Bandaríkjunum.  Staðlar gefnir út af IASB eru kallaðir IFRS-International Financial Reporting Standards.  IASB hefur gert að sínum staðla þá er IASC hafði gefið út og eru þeir auðkenndir sem IAS-International Accounting Standards.  1. apríl 2004 voru eftirfrandi staðlar útgefnir og í gildi:

Framework for the Preparation and Presentation of Financial Statements

IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 3 Business Combinations
IFRS 4 Insurance Contracts see also: See also Financial Instruments - other issues
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Cash Flow Statements
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events After the Balance Sheet Date
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 14 Segment Reporting
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruments: Disclosure and Presentation see also: See also Financial Instruments - other issues
IAS 33 Earnings per Share
IAS 34 Interim Financial Reporting
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement see also: See also Financial Instruments - other issues
IAS 40 Investment Property
IAS 41 Agriculture 

Staðlana er hægt að kaupa í gegnum heimasíðu IASB (www.iasb.org)