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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
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