EDITION

2023-24
(38 Flow Charts)

IFRS & IAS

FLOW CHARTS
BY MR. BILAL KHALID KHAN (FCA)

Compiled by:
Muhammad Abrar Kha (APFA)
 Table of Contents
How to identify an applicable IFRS 2
Ethics 3
IASB 4
Conceptual Framework 5
IAS 1 Presentation of Financial Statements 6
IAS 2 Inventories 7
IAS 7 Statement of Cash Flows 8
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 9
IAS 10 Events After the Reporting Period 10
IAS 12 Income Taxes 11
IAS 16 Property, Plant and Equipment 12
IAS 19 Employee Benefits 13
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance 14
IAS 21 The Effects of Changes in Foreign Exchange Rates 15
IAS 23 Borrowing Costs 16
IAS 24 Related Party Disclosures 17
IAS 27 Separate Financial Statements 18
IAS 28 Investments in Associates and Joint Ventures 19
IAS 32 Financial Instruments: Presentation 20
IAS 33 Earnings Per Share 21
IAS 34 Interim Financial Reporting 22
IAS 36 Impairment of Assets 23
IAS 37 Provisions, contingent liabilities and contingent assets 24
IAS 38 Intangible Assets 25
IAS 40 Investment Property 26
IAS 41 Agriculture 27
IFRS 2 Share-based Payment 28
IFRS 3 Business Combinations 29
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 30
IFRS 8 Operating Segments 31
IFRS 9 Financial Instruments 32
IFRS 10 Consolidated Financial Statements 33
IFRS 11 Joint Arrangements 34
IFRS 13 Fair Value Measurement 35
IFRS 15 Revenue from Contracts with Customers 36
IFRS 16 Leases 37
IFRS 17 Insurance Contracts 38
Preface to IFRS 39