International Examinable Documents 2010

FINANCIAL REPORTING Knowledge of new examinable regulations issued by 30th September will be required in examination sessions being held in the following calendar year. Documents may be examinable even if the effective date is in the future.

The documents listed as being examinable are the latest that were issued prior to 30th September 2009 and will be examinable in June and December 2010 examination sessions. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should be read in conjunction with the examinable documents list.

IAS 1 IAS 2 IAS 7 IAS 8 IAS 10 IAS 11 IAS 12 IAS 16 IAS 17 IAS 18 IAS 19 IAS 20 IAS 21 IAS 23 IAS 24 IAS 27 IAS 28 IAS 29 IAS 31 IAS 32 IAS 33 IAS 34 IAS 36 IAS 37 IAS 38 IAS 39 IAS 40 IAS 41 IFRS 1 IFRS 2 IFRS 3 (revised)

Title International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs) Presentation of Financial Statements Inventories Statement of Cash Flows Accounting Policies, Changes in Accounting Estimates and Errors Events after the Reporting Period Construction Contracts Income Taxes Property, Plant and Equipment Leases Revenue Employee Benefits Accounting for Government Grants and Disclosure of Government Assistance The Effects of Changes in Foreign Exchange Rates Borrowing Costs Related Party Disclosures Consolidated and Separate Financial Statements Investments in Associates Financial Reporting in Hyperinflationary Economies Interests in Joint Ventures Financial Instruments: Presentation Earnings per Share Interim Financial Reporting Impairment of Assets Provisions, Contingent Liabilities and Contingent Assets Intangible Assets Financial Instruments: Recognition and Measurement Investment Property Agriculture First-time Adoption of International Financial Reporting Standards Share-based Payment Business Combinations

F3

F7

P2

IFRS 5 IFRS 7

Non-Current Assets Held for Sale and Discontinued Operations Financial Instruments: Disclosures

IFRS 8 IFRS for SMEs

Title Operating Segments IFRS for small and medium sized entities Other Statements Framework for the Preparation and Presentation of Financial Statements Interpretations of the International Financial Reporting Interpretations Committee (IFRIC) Consolidation Special Purpose Entities Jointly Controlled Entities Non monetary Contributions by Venturers Operating Leases Incentives Income Taxes Recovery of Revalued Non-depreciable Assets Evaluating the Substance of Transactions in the Legal Form of a Lease Intangible Assets Website Costs Changes in Existing Decommissioning, Restoration and Similar Liabilities Determining Whether an Arrangement Contains a Lease Rights to Interests from Decommissioning Restoration and Environmental Rehabilitation Funds Applying the Restatement Approach under IAS 29, Financial Reporting in Hyperinflationary Economies Reassessment of Embedded Derivatives Interim Financial Reporting and Impairment Service Concession Arrangements Customer Loyalty Programmes Hedges of a Net Investment in a Foreign Operation Distribution of non cash assets to owners EDs, Discussion Papers and Other Documents Simplifying Earnings per Share: Proposed amendments to IAS33 Improvements to IFRSs Discount rate for employee benefits: Proposed amendments to IAS 19 Classification of rights issues: Proposed amendments to IAS32 Rate regulated activities Financial Instruments: Classification and measurements: Draft amendments to other IFRSs and guidance Management Commentary Fair Value Measurements Derecognition: Proposed amendments to IAS39 and IFRS7 Income Tax An improved Conceptual Framework for Financial ReportingChapter 1 and 2

F3

F7

P2

SIC-12 SIC-13 SIC-15 SIC-21 SIC-27 SIC-32 IFRIC 1 IFRIC 4 IFRIC 5 IFRIC 7 IFRIC 9 IFRIC 10 IFRIC 12 IFRIC 13 IFRIC 16 IFRIC 17 ED ED 2009/11 ED 2009/10 ED 2009/9 ED 2009/8 ED 2009/7 ED 2009/6 ED 2009/5 ED 2009/3 ED 2009/2 ED

DP 2009/2 DP 2009/1 DP DP

Credit risk in liability measurement Leases Revenue recognition in contracts with customers Preliminary views on financial statement presentation