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International Financial
Reporting Standards (IFRS) |
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International Financial Reporting Standards (IFRS)
International Accounting Standards (IAS)
--> by Topic |
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First-time Adoption of International Financial
Reporting Standards |
First-time
Adoption of International Financial Reporting Standards -->
IFRS 1 |
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Financial Statements |
Financial
statements, statement of comprehensive income -->
IAS 1 |
Statement
of cash flows --> IAS
7 |
Interim
financial reporting -->
IAS 34 |
Consolidated financial statements, non-controlling interests -->
IAS 27 |
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Accounting Policy |
Changes in
accounting policy, changes in accounting estimates -->
IAS 8 |
Events
after the reporting period -->
IAS 10 |
Related
party disclosures -->
IAS 24 |
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Assets |
Inventories, FIFO, net realisable value -->
IAS 2 |
Property,
plant and equipment, revaluation model -->
IAS 16 |
Intangible
assets, amortisation, finite useful life, indefinite useful life -->
IAS 38 |
Agriculture, biological assets, agricultural produce -->
IAS 41 |
Mineral
resources, exploration, evaluation -->
IFRS 6 |
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Investments |
Investments in associates, equity method, significant influence -->
IAS 28 |
Interests
in joint ventures, venturer, joint control -->
IAS 31 |
Investment
property, fair value model -->
IAS 40 |
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Impairment,
Contingency, Leases |
Asset
impairment, impairment loss -->
IAS 36 |
Borrowing
costs, capitalization of interest costs -->
IAS 23 |
Discontinued operations, assets held for sale -->
IFRS 5 |
Provisions, contingent liabilities, contingent assets -->
IAS 37 |
Leases,
finance lease, operating lease -->
IAS 17 |
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Financial Instruments |
Financial
instruments disclosures -->
IFRS 7 |
Financial
instruments presentation -->
IAS 32 |
Financial
instruments recognition and measurement, derivatives -->
IAS 39 |
Hedge
accounting -->
IAS 39 Hedge Accounting |
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Revenue and Expenses |
Revenue
recognition --> IAS
18 |
Construction contracts, percentage of completion method -->
IAS 11 |
Operating
segments, segment reporting -->
IFRS 8 |
Earnings
per share, EPS, basic EPS, diluted EPS -->
IAS 33 |
Income
taxes, deferred taxes -->
IAS 12 |
Share-based payment, equity-settled share-based payment -->
IFRS 2 |
Employee
benefits, defined benefit plan -->
IAS 19 |
Reporting
by retirement benefit plans -->
IAS 26 |
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Other Topics |
Business
combinations, goodwill, acquisition method -->
IFRS 3 |
Foreign
currency, foreign exchange rate -->
IAS 21 |
Hyperinflationary economies, inflation, general price index -->
IAS 29 |
Government
grants --> IAS 20 |
Insurance
contracts, deposit component, unbundling -->
IFRS 4 |
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