Foreword
The IASB Financial Reporting Pronouncements
Framework for the Preparation and Presentation of Financial Statements
International Accounting Standards
IAS 1: Presentation of Financial Statements
IAS 2: Inventories
IAS 7: Statements of Cash Flows
IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10: Events after the Reporting Period
IAS 11: Construction Contracts
IAS 12: Income taxes
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 Assistance
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 and Separate 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
International Financial Reporting Standards
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: Exploration for and Evaluation of Mineral Resources
IFRS 7: Financial Instruments: Disclosures
IFRS 8: Operating Segments
IFRIC Interpretations
IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 2: Members' Shares in Cooperative Entities and Similar Instruments
IFRIC 4: Determining Whether an Arrangement Contains a Lease
IFRIC 5: Rights to Interests Arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
IFRIC 6: Liabilities Arising from Participating in a Specific Market -
Waste Electrical and Electronic Equipment
IFRIC 7: Applying the Restatement Approach under IAS 29 -
Financial Reporting in Hyperinflationary Economies
IFRIC 9: Reassessment of Embedded Derivatives
IFRIC 10: Interim Financial Reporting and Impairment
IFRIC 12: Service Concession Arrangements
IFRIC 13: Customer Loyalty Programmes
IFRIC 14: IAS 19 -
The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
IFRIC 15: Agreements for the Construction of Real Estate
IFRIC 16: Hedges of a Net Investment in a Foreign Operation
IFRIC 17: Distributions of Non-cash Assets to Owners
IFRIC 18: Transfers of Assets from Customers
IFRIC 19: Extinguishing Financial Liabilities with Equity Instruments
Standing Interpretations Committee Interpretations
SIC-7: Introduction of the Euro
SIC-10: Government Assistance -
No Specific Relation to Operating Activities
SIC-12: Consolidation -
Special Purpose Entities
SIC-13: Jointly Controlled Entities -
Non-monetary Contributions by Venturers
SIC-15: Operating Leases -
Incentives
SIC-21: Income Taxes -
Recovery of Revalued Non-depreciable Assets
SIC-25: Income Taxes -
Changes in the Tax Status of an Entity or its Shareholders
SIC-27: Evaluating the Substance of Transactions Involving the Legal Form of a Lease
SIC-29: Service Concession Arrangements: Disclosures
SIC-31: Revenue -
Barter Transactions Involving Advertising Services
SIC-32: Intangible Assets -
Web Site Costs
Index