Standard List
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Summarised Financial Reporting Standards Standard Name IAS 1 Presentation of Financial Statements IAS 2 Inventories
IAS 7
Cash Flow Statements
IAS 8 IAS 10
Accounting Policies, Changes in Accounting Estimates and Errors Events After the Balance Sheet Date
IAS 11 IAS 12
Construction Contracts Income Taxes
IAS 16
Property, Plant and Equipment
IAS 17
Leases
IAS 18 IAS 19 IAS 20
Revenue Employee Benefits Accounting for Government Grants and Disclosure of Government Assistance
IAS 21
The Effects of Changes in Foreign Exchange Rates Borrowing Costs
IAS 23
Related Party Disclosures Accounting and Reporting by Retirement Benefit Plans IAS 27 Consolidated and Separate Financial Statements Standard Name
Notes
IAS 24 IAS 26
Summary
Summarised Financial Reporting Standards IAS 28
Investments in Associates
IAS 29
Financial Reporting in Hyperinflationary Economies
IAS 31
Interests in Joint Ventures
IAS 32
Financial Instruments: Presentation
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
Financial Instruments: Recognition and Measurement
IAS 40
Investment Property
IAS 41
Agriculture
Standard Name First-time Adoption of International • I
Summary
Summarised Financial Reporting Standards FRS 1 I FRS 2
Financial Reporting Standards
•
I FRS 3
Business Combinations
•
I FRS 4
Insurance Contracts
•
I FRS 5
Non-current Assets Held for Sale and Discontinued Operations
•
I FRS 6
Exploration for and evaluation of Mineral Resources
•
I FRS 7
Financial Instruments: Disclosures
•
I FRS 8
Operating Segments
•
Share-based Payment
IAS 7
Cash Flow Statements
IAS 8 IAS 10
Accounting Policies, Changes in Accounting Estimates and Errors Events After the Balance Sheet Date
IAS 11 IAS 12
Construction Contracts Income Taxes
IAS 16
Property, Plant and Equipment
IAS 17
Leases
IAS 18 IAS 19 IAS 20
Revenue Employee Benefits Accounting for Government Grants and Disclosure of Government Assistance
IAS 21
The Effects of Changes in Foreign Exchange Rates Borrowing Costs
IAS 23
Related Party Disclosures Accounting and Reporting by Retirement Benefit Plans IAS 27 Consolidated and Separate Financial Statements Standard Name
Notes
IAS 24 IAS 26
Summary
Summarised Financial Reporting Standards IAS 28
Investments in Associates
IAS 29
Financial Reporting in Hyperinflationary Economies
IAS 31
Interests in Joint Ventures
IAS 32
Financial Instruments: Presentation
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
Financial Instruments: Recognition and Measurement
IAS 40
Investment Property
IAS 41
Agriculture
Standard Name First-time Adoption of International • I
Summary
Summarised Financial Reporting Standards FRS 1 I FRS 2
Financial Reporting Standards
•
I FRS 3
Business Combinations
•
I FRS 4
Insurance Contracts
•
I FRS 5
Non-current Assets Held for Sale and Discontinued Operations
•
I FRS 6
Exploration for and evaluation of Mineral Resources
•
I FRS 7
Financial Instruments: Disclosures
•
I FRS 8
Operating Segments
•
Share-based Payment
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