Pankaj R Mishra
asked 12 months ago
List out the IFRS series of standards and IAS series standards?
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PRACHEETI
answered 12 months 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
