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IFRS series of standards and IAS series standards

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Pankaj R Mishra asked about 1 year ago

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 PRACHEETI answered about 1 year ago

IFRS series of standards

  • 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 8 Operating Segments
  • IFRS 9 Financial Instruments:
    • Classification and measurement
    • Derecognition
    • Hedge accounting
    • Impairment
  • IFRS 10 Consolidated Financial Statements
  • IFRS 11 Joint Arrangements
  • IFRS 13 Fair Value Measurement
  • IFRS 15 Revenue
  • IFRS 16 Leases (basic)
  • IFRS 16 Leases (advanced)

IAS series standards

  • 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 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 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 Accounting for Investments in Associates
  • IAS 29 Financial Reporting in Hyperinflationary Economies
  • IAS 31 Financial Reporting of Interests in Joint Ventures
  • IAS 32 Financial Instruments: Presentation
  • IAS 32 Financial Instruments: Presentation and IAS 39 Financial Instruments: Recognition and Measurement:
    • Accounting for financial instruments
    • Hedge accounting
    • Derecognition of financial instruments
  • 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 – see IAS 32)
  • IAS 40 Investment Property
  • IAS 41 Agriculture

Other modules

  • IFRIC 12 Service Concession Arrangements
  • Framework for the Preparation and Presentation of Financial Statements
  • IFRS for SMEs

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