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    List of IFRS and IAS

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    mit00392877
    The document outlines the various International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) for different accounting areas. It separates the standards into sections for formats and contents, accounting methods and conventions, creative accounting, disclosures, group and investments, and specialized industries/others. Some of the key standards mentioned include IAS 1 for presentation of financial statements, IAS 7 for cash flow statements, IAS 16 for property, plant and equipment, IAS 18 for revenue, and IAS 32 for financial instrument disclosures.

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    List of IFRS and IAS

    Uploaded by

    mit00392877
    28K views3 pages
    The document outlines the various International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) for different accounting areas. It separates the standards into sections for formats and contents, accounting methods and conventions, creative accounting, disclosures, group and investments, and specialized industries/others. Some of the key standards mentioned include IAS 1 for presentation of financial statements, IAS 7 for cash flow statements, IAS 16 for property, plant and equipment, IAS 18 for revenue, and IAS 32 for financial instrument disclosures.

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    The document outlines the various International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) for different accounting areas. It separates the standards into sections for formats and contents, accounting methods and conventions, creative accounting, disclosures, group and investments, and specialized industries/others. Some of the key standards mentioned include IAS 1 for presentation of financial statements, IAS 7 for cash flow statements, IAS 16 for property, plant and equipment, IAS 18 for revenue, and IAS 32 for financial instrument disclosures.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    28K views3 pages

    List of IFRS and IAS

    Uploaded by

    mit00392877
    The document outlines the various International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) for different accounting areas. It separates the standards into sections for formats and contents, accounting methods and conventions, creative accounting, disclosures, group and investments, and specialized industries/others. Some of the key standards mentioned include IAS 1 for presentation of financial statements, IAS 7 for cash flow statements, IAS 16 for property, plant and equipment, IAS 18 for revenue, and IAS 32 for financial instrument disclosures.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 3
    At a glance
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    The document provides an overview of various International Financial Reporting Standards (IFRS) and Indian Accounting Standards (AS) covering topics such as financial statements, accounting policies, inventory, revenue, leases, taxes, borrowing costs, related parties, earnings per share, segments, events after balance sheet date, non-current assets, impairment of assets, provisions, intangible assets, financial instruments, business combinations, investments, government grants, effects of foreign exchange, hyperinflationary economies, joint ventures, insurance contracts, exploration and evaluation of resources, retirement plans, banks' disclosures, and agriculture.

    The main topics covered include financial statement formats and contents, accounting methods and conventions, creative accounting, disclosures, group and investments, and specialized industries/others.

    Standards related to financial reporting include those pertaining to presentation of financial statements, cash flow statements, accounting policies, income taxes, property, plant and equipment, employee benefits, effects of foreign exchange, impairment of assets, provisions, intangible assets, financial instruments, earnings per share, segments, events after balance sheet date, related parties, non-current assets, business combinations, investments, government grants, and hyperinflationary economies.

    IFRS

    Formats and Contents

    IAS 1 AS 1 Presentation of financial statements


    IFRS 1 - First time adoption of international accounting
    standards
    IFRS 5 - Non-current assets held for sale and
    discontinued operations
    IAS 7 AS 3 Cash flow statements
    IAS 8 As 5 Accounting policies, changes in accounting
    estimates and errors
    IAS 34 Interim financial reporting

    Accounting Methods and Conventions

    IAS 2 AS 2 Inventories
    IAS 11 AS 11 Construction contracts
    IAS 12 AS 22 Income taxes
    IAS 16 AS 6, Property, plant and equipment
    10
    IAS19 AS 15 Employee benefits
    IAS 21 As 11 The effects of changes in foreign exchange rates
    IAS 36 AS 28 Impairment of fixed assets
    IAS 37 AS 29 Provisions, contingent liabilities and contingent
    assets
    IAS 38 AS 26 Intangible assets
    IAS 40 AS 13 Investment property

    Creative Accounting

    IFRS 2 - Shared based payment


    IAS 17 AS 19 Leases
    IAS18 AS 12 Revenue
    IAS 20 AS 14 Accounting for government grants
    IAS 23 AS 16 Borrowing costs

    Disclosures

    IAS 10 Events after the balance sheet date


    IAS 24 Related party disclosures
    IAS 33 Earnings per share
    IAS 32 Financial instruments: Disclosure and
    presentation
    IAS 39 Financial Instruments: Recognition and
    measurement

    Group and investments

    IFRS 3 Business combinations


    IAS 14 Segment reporting
    IAS 27 Consolidated and separate financial statements
    IAS 28 Accounting for investments in associates
    IAS 31 Financial reporting of interests in joint ventures

    Specialized Industries/Others

    IFRS 4 Insurance contracts


    IFRS 6 Exploration for and evaluation of mineral
    resources
    IAS 26 Accounting and reporting by retirement benefit
    plans
    IAS 30 Disclosures in the financial statements of banks
    etc
    IAS 41 Agriculture
    IAS 29 Financial reporting in hyperinflationary
    economies
    IFRS
    IFRS 1 First time Adoption of International Financial Reporting Standards
    IFRS 2 Share-based Payment
    IFRS 3 Business Combinations
    IFRS 4 Insurance Contracts
    IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
    IFRS 6 Explorations for and Evaluation of Mineral Resources
    IFRS 7 Financial Instruments: Disclosures
    IFRS 8 Operating Segments

    IAS 1: Presentation of Financial Statements.


    IAS 2: Inventories
    IAS 7: Cash Flow Statements
    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 14: Segment Reporting
    IAS 16: Property, Plant and Equipment
    IAS 17: Leases
    IAS 18: Revenue
    IAS 19: Employee Benefits
    IAS 20: Accounting for Government Grants and Disclosure of Government
    IAS 21: The Effects of Changes in Foreign Exchange Rates
    IAS 23: Borrowing Costs
    IAS 24: Related Party Disclosures
    IAS 26: Accounting and Reporting by Retirement Benefit Plans
    IAS 27: Consolidated Financial Statements
    IAS 28: Investments in Associates
    IAS 29: Financial Reporting in Hyperinflationary Economies
    IAS 31: Interests in Joint Ventures
    IAS 32: Financial Instruments: Presentation
    IAS 33: Earnings per Share
    IAS 34: Interim Financial Reporting
    IAS 36: Impairment of Assets
    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

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