Full version of Accounting Standards 

Explanatory Foreword to Gibraltar Accounting Standards

Gibraltar Financial Reporting Standard For Smaller Entities

Gibraltar Statements of Standard Accounting Practice

GSSAP No. 04 - Accounting for Government grants

GSSAP No. 09 - Stocks and Long-Term Contracts

GSSAP No. 13 - Accounting for Research and Development

GSSAP No. 17 - Accounting for Post Balance Sheet Events

GSSAP No. 19 - Accounting for Investment Properties

GSSAP No. 20 - Foreign Currency Translation

GSSAP No. 21 - Accounting for Leases and Hire Purchase Contracts

GSSAP No. 24 - Accounting for Pension Costs

GSSAP No. 25 - Segmental Reporting

Gibraltar Financial Reporting Standards

GFRS No. 01 - Cash Flow Statements

GFRS No. 02 - Accounting for Subsidiary Undertakings

GFRS No. 03 - Reporting of Financial Performance

GFRS No. 04 - Capital Instruments

GFRS No. 05 - Reporting the Substance of Transactions

GFRS No. 06 - Acquisitions and Mergers

GFRS No. 07 - Fair Values in Acquisition Accounting

GFRS No. 08 - Related Party Disclosures

GFRS No. 9 - Associates and Joint Ventures

GFRS No. 10 - Goodwill and Intangible Assets

GFRS No. 11 - Impairment of Fixed Assets and Goodwill

GFRS No. 12 - Provisions, Contingent Liabilities and Contingent Assets

GFRS No. 13 - Derivatives - Disclosures

GFRS No. 14 - Earnings Per Share

GFRS No. 15 - Tangible Fixed Assets

GFRS No. 16 - Current Tax

GFRS No. 17 - Retirement Benefits

GFRS No. 18 - Accounting Policies

GFRS No. 19 - Deferred Tax

GFRS No. 20 - Share-Based Payment

GFRS No. 21 - Events after the balance sheet date

GFRS No. 22 - Earnings per share

GFRS No. 23 - Effects of Changes in Foreign Exchange Rates

GFRS No. 24 - Effects Financial Reporting in Hyperinflationary Economies

GFRS No. 25 - Financial Instruments: Disclosure and Presentation

GFRS No. 26 - Financial Instruments: Measurement

GFRS No. 28 - Corresponding amounts

GFRS No. 29 - Financial Instruments: Disclosures