Professional Documents
Culture Documents
Conceptual Framework
Framework for the Preparation and Presentation of IFRS 1 First-Time Adoption of International Financial
Financial Statements Reporting Standards
IFRS 2 Share-Based Payment
International Financial Reporting Standards
IFRS 3 Business Combinations
IAS 1 Presentation of Financial Statements
IFRS 5 Disposal of Non-current Assets and Reporting
IAS 2 Inventories
of Discontinued Operations
IAS 7 Statement of Cash Flows
IFRS 6 Exploration for and Evaluation of Mineral Resources
IAS 8 Accounting Policies, Changes in Accounting
IFRS 7 Financial Instruments: Disclosure
Estimates and Errors
IFRS 8 Operating Segments
IAS 10 Events After the Reporting Period
IAS 11 Construction Contracts
SIC and IFRIC Interpretations
IAS 12 Income Taxes
SIC-10 Government Assistance - No Specific Relation to
IAS 16 Property, Plant and Equipment
Operating Activities
IAS 17 Leases
SIC-12 Consolidation - Special Purpose Entities
IAS 18 Revenue
SIC-15 Operating Leases - Incentives
IAS 19 Employee Benefits
SIC-31 Revenue - Barter Transactions Involving Advertising
IAS 20 Accounting for Government Grants and
Services
Disclosure of Government Assistance
SIC-32 Intangible Assets - Web Site Costs
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 23 Borrowing Costs
IFRIC-1 Changes in Existing Decommissioning, Restoration
IAS 24 Related Party Disclosures
and Similar Liabilities
IAS 27 Consolidated and Separate Financial Statements
IFRIC-5 Rights to Interest Arising from Decommissioning,
IAS 28 Investments in Associates
Restoration and Environmental Funds
IAS 31 Interests in Joint Ventures
IFRIC-10 Interim Financial Reporting and Impairment
IAS 32 Financial Instruments: Presentation
IFRIC-12 Service Concession Arrangements
IAS 33 Earnings per Share
IFRIC-13 Customer Loyalty Programmes
IAS 34 Interim Financial Reporting
IFRIC-15 Agreements for the Construction of Real Estate
IAS 36 Impairment of Assets
IFRIC-17 Distribution of non cash assets to owners
IAS 37 Provisions, Contingent Liabilities and
Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and
Measurement
IAS 40 Investment Property
IAS 41 Agriculture