Paper F9

International Examinable Documents December 2007 FINANCIAL REPORTING Knowledge of new examinable regulations will not be required until at least six calendar months after the last day of the month in which the document was issued, or the legislation passed.

IAS 1 IAS 2 IAS 7 IAS 8 IAS 10 IAS 11 IAS 12 IAS 16 IAS 17 IAS 18 IAS 19 IAS 20 IAS 21 IAS 23 IAS 24 IAS 27 IAS 28 IAS 29 IAS 31 IAS 32 IAS 33 IAS 34 IAS 36 IAS 37 IAS 38 IAS 39 IAS 40 IAS 41 IFRS 1 IFRS 2 IFRS 3 IFRS 5 IFRS 7 IFRS 8

The relevant last day of issue for the June examinations is 30 November of the previous year, and for the December examinations, it is 31 May. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should be read in conjunction with the examinable documents list.

Title International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs) Presentation of Financial Statements Inventories Cash Flow Statements Accounting Policies, Changes in Accounting Estimates and Errors Events after the balance sheet date Construction Contracts Income Taxes Property, Plant and Equipment Leases Revenue Employee Benefits Accounting for Government Grants and Disclosure of Government Assistance The Effects of Changes in Foreign Exchange Rates Borrowing Costs Related Party Disclosures Consolidated and Separate Financial Statements Investments in Associates Financial Reporting in Hyperinflationary Economies Interests in Joint Ventures Financial Instruments: Presentation Earnings per Share Interim Financial Reporting Impairment of Assets Provisions, Contingent Liabilities and Contingent Assets Intangible Assets Financial Instruments: Recognition and Measurement Investment Property Agriculture First-time Adoption of International Financial Reporting Standards Share-based Payment Business Combinations Non-Current Assets Held for Sale and Discontinued Operations Financial Instruments: Disclosures Operating Segments

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SIC-12 SIC-13 SIC-15 SIC-21 SIC-27 SIC-32 IFRIC 1 IFRIC 4 IFRIC 5 IFRIC 7 IFRIC 8 IFRIC 9 IFRIC 10 IFRIC 11 IFRIC 12 ED ED DP DP DP

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Other Statements Framework for the Preparation and Presentation of Financial Statements Interpretations of the International Financial Reporting Interpretations Committee (IFRIC) Consolidation – Special Purpose Entities Jointly Controlled Entities – Non monetary Contributions by Venturers Operating Leases – Incentives Income Taxes – Recovery of Revalued Non-depreciable Assets Evaluating the Substance of Transactions in the Legal Form of a Lease Intangible Assets – Website Costs Changes in Existing Decommissioning, Restoration and Similar Liabilities Determining Whether an Arrangement Contains a Lease Rights to Interests from Decommissioning Restoration and Environmental Rehabilitation Funds Applying the Restatement Approach under IAS 29, Financial Reporting in Hyperinflationary Economies Scope of IFRS 2 Reassessment of Embedded Derivatives Interim Financial Reporting and Impairment IFRS 2: Group and Treasury Share Transactions Service Concession Arrangements EDs, Discussion Papers and Other Documents IFRS for Small and Medium-sized Entities Proposed Amendments to IFRS 1, First-time Adoption of IFRSs – Cost of investment in a subsidiary Management Commentary Fair Value Measurements Preliminary Views on an improved Conceptual Framework for Financial Reporting - The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information

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