IFRS

Formats and Contents
IAS 1 IFRS 1 IFRS 5 IAS 7 IAS 8 IAS 34 AS 1 AS 3 As 5 Presentation of financial statements First time adoption of international accounting standards Non-current assets held for sale and discontinued operations Cash flow statements Accounting policies, changes in accounting estimates and errors Interim financial reporting

Accounting Methods and Conventions
IAS IAS IAS IAS 2 11 12 16 AS 2 AS 11 AS 22 AS 6, 10 AS 15 As 11 AS 28 AS 29 AS 26 AS 13 Inventories Construction contracts Income taxes Property, plant and equipment Employee benefits The effects of changes in foreign exchange rates Impairment of fixed assets Provisions, contingent liabilities and contingent assets Intangible assets Investment property

IAS19 IAS 21 IAS 36 IAS 37 IAS 38 IAS 40

Creative Accounting
IFRS 2 IAS 17 IAS18 IAS 20 IAS 23 AS 19 AS 12 AS 14 AS 16 Shared based payment Leases Revenue Accounting for government grants Borrowing costs

Disclosures
IAS IAS IAS IAS 10 24 33 32 Events after the balance sheet date Related party disclosures Earnings per share Financial instruments: Disclosure and presentation

IAS 39 Financial Instruments: Recognition and measurement Group and investments IFRS 3 IAS 14 IAS 27 IAS 28 IAS 31 Business combinations Segment reporting Consolidated and separate financial statements Accounting for investments in associates Financial reporting of interests in joint ventures Specialized Industries/Others IFRS 4 IFRS 6 IAS 26 IAS 30 IAS 41 IAS 29 Insurance contracts Exploration for and evaluation of mineral resources Accounting and reporting by retirement benefit plans Disclosures in the financial statements of banks etc Agriculture Financial reporting in hyperinflationary economies .

2: Inventories 7: Cash Flow Statements 8: Accounting Policies. Plant and Equipment 17: Leases 18: Revenue 19: Employee Benefits 20: Accounting for Government Grants and Disclosure of Government 21: The Effects of Changes in Foreign Exchange Rates 23: Borrowing Costs 24: Related Party Disclosures 26: Accounting and Reporting by Retirement Benefit Plans 27: Consolidated Financial Statements 28: Investments in Associates 29: Financial Reporting in Hyperinflationary Economies 31: Interests in Joint Ventures 32: Financial Instruments: Presentation 33: Earnings per Share 34: Interim Financial Reporting 36: Impairment of Assets 37: Provisions. Contingent Liabilities and Contingent Assets 38: Intangible Assets 39: Financial Instruments: Recognition and Measurement 40: Investment Property 41: Agriculture . Changes in Accounting Estimates and Errors 10: Events After the Balance Sheet Date 11: Construction Contracts 12: Income Taxes 14: Segment Reporting 16: Property.IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS IAS 1 2 3 4 5 6 7 8 First time Adoption of International Financial Reporting Standards Share-based Payment Business Combinations Insurance Contracts Non-current Assets Held for Sale and Discontinued Operations Explorations for and Evaluation of Mineral Resources Financial Instruments: Disclosures Operating Segments 1: Presentation of Financial Statements.

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