Saturday, October 6, 2012

LIST OF IASs/IFRSs


List of useful International Accounting Standards (IASs)/ International Financial Reporting Standards (IFRSs)
FINANCIAL STATEMENTS OF SINGLE ENTITY
A.    Presentation of Published Financial Statements
        IAS 1 (revised) Presentation of Financial Statements
        IAS 34: Interim financial reporting
B.    Accounting for tangible non-current assets
        IAS 16: Property, Plant and Equipment
        IAS 23: Borrowing Costs
        IAS 36: Impairment of Assets
        IAS 40: Investment Property
        IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
C.    Intangible assets and goodwill
        IAS 38: Intangible Assets
        Goodwill (IFRS 3)
D.    Revenue Recognition
        IAS18: Revenue
E.    Inventories and Construction Contracts
        IAS 2: Inventories
        IAS 11: Construction Contracts
F.    Accounting for leases
        IAS 17: Leases
G.   Accounting for Taxation
       IAS 12: Income Taxes
H.   Financial Instruments
       IAS 32: Financial Instruments: Presentation
       IFRS 7: Financial Instruments: Disclosures
       IFRS 9: Financial Instruments
I.     Earnings Per Share
       IAS 33: Earnings per share
J.    Statement of Cash Flows
       IAS 7: Statement of Cash Flows
K.   Reporting Financial Performance
       IAS 8: Accounting policies, Changes in Accounting Estimates and errors
       IAS 10: Events after the reporting period
       IFRS 5 : Non-Current Assets held for sale and Discontinued Operations
L.   Provisions and Contingencies
      IAS 37: Provisions, Contingent Liabilities and Contingent Assets
GROUP FINANCIAL STATEMENTS
The Consolidated Statement Of Financial Position 
      IFRS 10: Consolidated Financial Statement
      IFRS 3: Business Combinations (revised)
      IAS 28: Investments in Associates

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