Introduction to International Financial Reporting Standards | |
IASB Framework | |
Presentation of Financial Statements (IAS 1) | |
Inventories (IAS 2) | |
Cash Flow Statements (IAS 7) | |
Accounting Policies, changes in Accounting Estimates and Errors (IAS 8) | |
Events After the Balance Sheet Date (IAS 10) | |
Constructing Contracts (IAS 11) | |
Income Taxes (IAS 12) | |
Segment Reporting (IAS 14) | |
Property, Plant, and Equipment (IAS 16) | |
Leases (IAS 17) | |
Revenue (IAS 18) | |
Employee Benefits (IAS 19) | |
Assistance (IAS 20) | |
The Effects of Changes in Foreign Exchange Rates (iAS 21) | |
Borrowing costs (IAS 23) | |
Related Party Disclosure (IAS 24) | |
Accounting and Reporting by Retirement Benefit Plans (IAS 26) | |
Consolidated and Separate Financial Statements (IAS 27) | |
Investments in Associates (IAS 28) | |
Financial Reporting in Hyperinflationary Economies (IAS 29) | |
Disclosures in the Financial Statements of Banks and Similar Financial Institutions (IAS 30) | |
Interests in Joint Ventures (IAS 31) | |
Financial Instruments: Presentation (IAS 32) | |
Financial Instruments: Recognition and Measurement (IAS 39) | |
Earnings per Share (IAS 33) | |
Interim Financial Reporting (IAS 34) | |
Impairment of Assets (IAS 36) | |
Provision, Contingent Liabilities, and Contingent Assets (IAS 37) | |
Intangible Assets (IAS 38) | |
Investment Property (IAS 40) | |
Agriculture (IAS 31) | |
First-Time Adoption of International Financial Reporting Standards (IFRS 1) | |
Share -Based Payments (IFRS 2) | |
Business Combinations (IFRS 3) | |
Insurance Contracts (IFRS 4) | |
Noncurrent Assets Held for Sale and Discontinued Operations (IFRS 5) | |
Exploration for and Evaluation of Mineral Resources (IFRS 6) | |
Financial Instruments: Disclosures (IFRS 7) | |
Index | |
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