IAS / PAS Flashcards
International / Philippine Accounting Standards
IAS 1
Presentation of Financial Statement
IAS 2
Inventories
IAS 7
Statement of Cash Flow
IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10
Events after the Reporting Period
IAS 12
Income Taxes
IAS 16
PPE
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
Separate Financial Statement
IAS 28
Investments in Associates and Joint Ventures
IAS 29
Financial Reporting in Hyperinflationary Economics
IAS 32
Financial Instrument: Presentation
IAS 33
Earnings Per Share
IAS 34
Interim Financial Reporting
IAS 36
Impairment of Assets
IAS 38
Intangible Assets
IAS 37
Provisions, Contingent Liabilities and Contingent Assets
IAS 39
Financial Instrument: Recognition and Measurement
IAS 40
Investment Property
IAS 41
Agriculture
