WAP TUTORS CR REVISION MAY DIET, 2023

IAS TOPIC STATUS

IAS 1  Presentation of Financial Statements ACTIVE
IAS 2 Inventories ACTIVE
IAS 3 Consolidated Financial Statements Superseded in 1989 by IAS 27 and IAS
28
IAS 4 Depreciation Accounting Withdrawn in 1999
IAS 5 Information to Be Disclosed in Financial Statements Superseded by IAS 1 effective 1 July
1998
IAS 6 Accounting Responses to Changing Prices Superseded by IAS 15, which was
withdrawn December 2003
IAS 7  Cash Flow Statements ACTIVE
IAS 8 
Accounting Policies, Changes in Accounting Estimates ACTIVE
and Errors
IAS 9 Accounting for Research and Development Activities Superseded by IAS 38 effective 1 July
1999
IAS 10 Events after the Balance Sheet Date ACTIVE
IAS 11 Construction Contracts ACTIVE
IAS 12- Income Taxes ACTIVE
IAS 13 Presentation of Current Assets and Current Liabilities Superseded by IAS 1 effective 1 July
1998
IAS 14 Segment Reporting ACTIVE
IAS 16 Property, Plant and Equipment ACTIVE
IAS 17 Leases ACTIVE
IAS 18 Revenue ACTIVE
IAS 19 Employee Benefits ACTIVE
Accounting for Government Grants and Disclosure of
IAS 20 Government Assistance ACTIVE
IAS 21 Effects in changes in Foreign Exchange Rates ACTIVE
IAS 23 Borrowing Costs ACTIVE
IAS 24 Related Party Disclosure ACTIVE
IAS 25 Accounting for Investments Superseded by IAS 39 and IAS 40
effective 2001
IAS 26 Accounting and Reporting by Retirement Benefit Plans ACTIVE
IAS 27 Consolidate and Seperate Financial Statements ACTIVE
IAS 28 Investment in Associates ACTIVE
IAS 29 Financial Reporting in hyperinflationery economies ACTIVE
IAS 31 Interests in Joint Ventures ACTIVE
IAS 32 Financial Instruments : Presentation ACTIVE
IAS 33 Earning Per Share ACTIVE
IAS 34 Interim Financial Reporting ACTIVE
IAS 36 Impairment of Assets ACTIVE
IAS 37 Provisions, Contingent Liabilites and Contingent Assets ACTIVE
IAS 38 Intangible Assets ACTIVE
IAS 39 Financial Instruments: Recognition and Measurements ACTIVE
IAS 40 Investment Property ACTIVE
IAS 41 Agriculture ACTIVE