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IAS & IFRS

The document lists various International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), detailing their respective areas of focus. Each standard addresses specific aspects of financial reporting, such as presentation, inventories, cash flows, and employee benefits. This serves as a reference for understanding the framework of financial reporting standards.

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toha.alalgroup
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60 views1 page

IAS & IFRS

The document lists various International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), detailing their respective areas of focus. Each standard addresses specific aspects of financial reporting, such as presentation, inventories, cash flows, and employee benefits. This serves as a reference for understanding the framework of financial reporting standards.

Uploaded by

toha.alalgroup
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Number Details Number Details

IAS - 1 Presentation of Financial Statement IFRS - 1 International financial reporting standard


IAS - 2 Inventories IFRS - 2 Share-based payment
IAS - 7 Statement of Cash Flows IFRS - 3 Business combinations
IAS - 8 Accounting Policies Change in Errors IFRS - 4 Insurance contracts
IAS - 10 Events after the Reporting Periods. IFRS - 5 Non-current assets held for sale
IAS - 12 Income taxes IFRS - 6 Exploration & Evaluation of mineral resourses
IAS - 16 PPE IFRS - 7 Financial Instrument_Disclosures.
IAS - 19 Employee's Benefits IFRS - 8 Operating segments
IAS - 20 Accounting for Govt.Grants & disclosure IFRS - 9 Financial Instruments.
IAS - 21 The effects of changes in foreign exchange rates IFRS - 10 Consolidated Financial Statements
IAS - 23 Borrowing Costs IFRS - 11 Joint Arrangements
IAS - 24 Related party disclosures IFRS - 12 Disclosures of interest in other entities
IAS - 26 Accounting & reporting by retirement benefit plan IFRS - 13 Fair value measurement
IAS - 27 Separate Financial statement. IFRS - 14 Deffered Accounting.
IAS - 28 Investment in Associates & joint ventures. IFRS - 15 Revenue from contracts with customers
IAS - 33 EPS IFRS - 16 Leases
IAS - 34 Interim financial reporting IFRS - 17 Insurance contracts
IAS - 36 Impairement of Assets IFRS - 18 Presentation & disclosure in financial statement
IAS - 37 Provision,Contingent Liabilities & Assets. IFRS - 19 Public accounting.
IAS - 38 Intangible Assets
IAS - 40 Investment Property.

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