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International Examinable The documents listed as being examinable are the

Documents 2010 latest that were issued prior to 30th September


2009 and will be examinable in June and
December 2010 examination sessions.

FINANCIAL REPORTING The study guide offers more detailed guidance on


the depth and level at which the examinable
Knowledge of new examinable regulations issued by documents will be examined. The study guide
30th September will be required in examination should be read in conjunction with the examinable
sessions being held in the following calendar year. documents list.
Documents may be examinable even if the effective
date is in the future.

Title F3 F7 P2
International Accounting Standards (IASs)/International
Financial Reporting Standards (IFRSs)
IAS 1 Presentation of Financial Statements 9 9 9
IAS 2 Inventories 9 9 9
IAS 7 Statement of Cash Flows 9 9 9
IAS 8 Accounting Policies, Changes in Accounting Estimates and 9 9 9
Errors
IAS 10 Events after the Reporting Period 9 9 9
IAS 11 Construction Contracts 9 9
IAS 12 Income Taxes 9 9
IAS 16 Property, Plant and Equipment 9 9 9
IAS 17 Leases 9 9
IAS 18 Revenue 9 9 9
IAS 19 Employee Benefits 9
IAS 20 Accounting for Government Grants and Disclosure of 9 9
Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates 9
IAS 23 Borrowing Costs 9 9
IAS 24 Related Party Disclosures 9
IAS 27 Consolidated and Separate Financial Statements 9 9
IAS 28 Investments in Associates 9 9
IAS 29 Financial Reporting in Hyperinflationary Economies 9
IAS 31 Interests in Joint Ventures 9
IAS 32 Financial Instruments: Presentation 9 9
IAS 33 Earnings per Share 9 9
IAS 34 Interim Financial Reporting 9
IAS 36 Impairment of Assets 9 9
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 9 9 9
IAS 38 Intangible Assets 9 9 9
IAS 39 Financial Instruments: Recognition and Measurement 9 9
IAS 40 Investment Property 9 9
IAS 41 Agriculture 9
IFRS 1 First-time Adoption of International Financial Reporting 9
Standards
IFRS 2 Share-based Payment 9
IFRS 3 Business Combinations 9 9
(revised)

1
IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations 9 9
IFRS 7 Financial Instruments: Disclosures 9 9

Title F3 F7 P2
IFRS 8 Operating Segments 9
IFRS for SMEs IFRS for small and medium sized entities 9

Other Statements
Framework for the Preparation and Presentation of Financial 9 9 9
Statements
Interpretations of the International Financial Reporting
Interpretations Committee (IFRIC)
SIC-12 Consolidation – Special Purpose Entities 9
SIC-13 Jointly Controlled Entities – Non monetary Contributions by 9
Venturers
SIC-15 Operating Leases – Incentives 9
SIC-21 Income Taxes – Recovery of Revalued Non-depreciable Assets 9
SIC-27 Evaluating the Substance of Transactions in the Legal Form of 9
a Lease
SIC-32 Intangible Assets – Website Costs 9
IFRIC 1 Changes in Existing Decommissioning, Restoration and 9
Similar Liabilities
IFRIC 4 Determining Whether an Arrangement Contains a Lease 9
IFRIC 5 Rights to Interests from Decommissioning Restoration and 9
Environmental Rehabilitation Funds
IFRIC 7 Applying the Restatement Approach under IAS 29, Financial 9
Reporting in Hyperinflationary Economies
IFRIC 9 Reassessment of Embedded Derivatives 9
IFRIC 10 Interim Financial Reporting and Impairment 9
IFRIC 12 Service Concession Arrangements 9
IFRIC 13 Customer Loyalty Programmes 9
IFRIC 16 Hedges of a Net Investment in a Foreign Operation 9
IFRIC 17 Distribution of non cash assets to owners 9
EDs, Discussion Papers and Other Documents
ED Simplifying Earnings per Share: Proposed amendments to 9
IAS33
ED 2009/11 Improvements to IFRSs 9

ED 2009/10 Discount rate for employee benefits: Proposed amendments 9


to IAS 19
ED 2009/9 Classification of rights issues: Proposed amendments to 9
IAS32
ED 2009/8 Rate regulated activities 9
ED 2009/7 Financial Instruments: Classification and measurements: 9
Draft amendments to other IFRSs and guidance
ED 2009/6 Management Commentary 9
ED 2009/5 Fair Value Measurements 9
ED 2009/3 Derecognition: Proposed amendments to IAS39 and IFRS7 9
ED 2009/2 Income Tax 9
ED An improved Conceptual Framework for Financial Reporting- 9
Chapter 1 and 2

2
DP 2009/2 Credit risk in liability measurement 9
DP 2009/1 Leases 9
DP Revenue recognition in contracts with customers 9
DP Preliminary views on financial statement presentation 9