The basic flight instruments required for operation under visual flight rules (VFR) are airspeed indicator (ASI), altimeter, and magnetic direction indicator. In addition to these, operation under instrument flight rules (IFR) requires a gyroscopic rate-of-turn indicator, slip-skid indicator, sensitive altimeter adjustable for barometric pressure, clock displaying hours, minutes, and seconds with a sweep-second pointer or digital presentation, gyroscopic pitch-and-bank indicator (artificial horizon), and gyroscopic direction indicator (directional gyro or equivalent).
91.205 Instrument and equipment requirements
IFH Ch-05 Flight Instruments
Instrument ACS Page 6 Task A. Aircraft Systems Related to IFR Operations