IFRS - TECHNICAL SUMMARY
Framework - Technical Summary:
Framework - Technical Summary
International Financial Reporting Standards:
1.
IFRS 1 - First Time Adoption of International Financial Reporting Standards
2.
IFRS 2 - Share-Based Payment
3.
IFRS 3 - Business Combinations
4.
IFRS 4 - Insurance Contracts
5.
IFRS 5 - Non-Current Assets Held for Sale and Discontinued Operations
6.
IFRS 6 - Exploration for and Evaluation of Mineral Resources
7.
IFRS 7 - Financial Instruments: Disclosures
8.
IFRS 8 - Operating Segments
International Accounting Standards:
IAS 1 - Presentation of Financial Statements
IAS 2 - Inventories
IAS 7 - Statement of Cash Flows
IAS 8 - Accounting policies, Changes in accounting Estimates and Errors
IAS 10 - Events after the Balance Sheet Date
IAS 11 - Construction Contracts
IAS 12 - Income Taxes
IAS 16 - Property, Plant and Equipment
9.
IAS 17 - Leases
10.
IAS 18 - Revenue
11.
IAS 19 - Employee Benefits
12.
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
13.
IAS 21 - The Effects of Changes in Foreign Exchange Rates
14.
IAS 23 - Borrowing Costs
15.
IAS 24 - Related Party Disclosures
16.
IAS 26 - Accounting and Reporting by Retirement Benefit Plans
17.
IAS 27 - Consolidated and Separate Financial Statements
18.
IAS 28 - Investments in Associates
19.
IAS 29 - Financial Reporting in Hyperinflationary Economies
20.
IAS 31 - Interests in Joint Ventures
21.
IAS 32 - Financial Instruments: Presentation
22.
IAS 33 - Earnings Per Share
23.
IAS 34 - Interim Financial Reporting
24.
IAS 36 - Impairment of Assets
25.
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
26.
IAS 38 - Intangible Assets
27.
IAS 39 - Financial Instruments: Recognition and Measurement
28.
IAS 40 - Investment Property
29.
IAS 41 - Agriculture
