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Financial Reporting Standards Summary Pack

This document provides a summary of International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs). It lists 9 IFRS standards including IFRS 1 on first-time adoption and IFRS 3 on business combinations. It also lists 34 IAS standards covering topics such as presentation of financial statements, inventories, cash flows, revenue, employee benefits, borrowing costs, and intangible assets.

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189 views

Financial Reporting Standards Summary Pack

This document provides a summary of International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs). It lists 9 IFRS standards including IFRS 1 on first-time adoption and IFRS 3 on business combinations. It also lists 34 IAS standards covering topics such as presentation of financial statements, inventories, cash flows, revenue, employee benefits, borrowing costs, and intangible assets.

Uploaded by

Foititika.net
Copyright
© Attribution Non-Commercial (BY-NC)
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
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Financial Reporting

Standards
Summary Pack
Contents
IFRSs:
IFRS 1 First-time Adoption of International Financial Reporting Standards

IFRS 2 Share-based Payment

IFRS 3 Business Combinations

IFRS 4 Insurance Contracts

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 6 Exploration for and evaluation of Mineral Resources

IFRS 7 Financial Instruments: Disclosures

IFRS 8 Operating Segments

IASs:
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 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 31 Interests in Joint Ventures

IAS 32 Financial Instruments: Presentation

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

IAS 40 Investment Property

IAS 41 Agriculture

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