SBR/IAS Index Flashcards
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 Reporting Period
IAS 12
Income Taxes
IAS 16
Property Land and Equipment
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 27
Separate Financial Statements
IAS 28
Investments in Associates and Joint Ventures
IAS 32
Financial Instruments: Presentation
IAS 33
EPS
IAS 34
Interim Financial Reporting
IAS 36
Impairment of Assets
IAS 37
Provisions, Contingent Liabilities and Contingent Assets
IAS 38
Intangible Assets
IAS 40
Investment Property
IAS 41
Agriculture
IFRS 1
First-time Adoption of International Financial Reporting Standards
IFRS 2
Share-based payment
IFRS 3
Business Combinations
IFRS 5
Non-current Assets held for Sale and Discontinued Operations
IFRS 7
Financial Instruments: Disclosures
IFRS 8
Operating Segments
IFRS 9
Financial Instruments
IFRS 10
Consolidated Financial Statements
IFRS 11
Joint Arrangements
IFRS 12
Disclosure of Interests in other Entities
IFRS 13
Fair Value Measurement
IFRS 15
Revenue from Contracts with Customers
IFRS 16
Leases
IFRS SMEs
IFRS for Small and Medium-sized Entities
