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    IFRS and IAS Summaries

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    IT Admin
    Admin

    Posts : 15
    Join date : 2010-07-01

    IFRS and IAS Summaries

    Post by IT Admin on Fri Jul 02, 2010 6:45 pm

    International Financial Reporting Standards

    * IFRS 1 First-time Adoption of International Financial Reporting Standards

    * IFRS 2 Share-based Payment

    * IFRS 3 Business Combinations

    * IFRS 4 Insurance Contracts

    * IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

    * IFRS 6 Exploration for and Evaluation of Mineral Assets

    * IFRS 7 Financial Instruments: Disclosures

    * IFRS 8 Operating Segments

    * IFRS 9 Financial Instruments

    International Accounting Standards

    * IAS 1 Presentation of Financial Statements

    * IAS 2 Inventories

    * IAS 3 Consolidated Financial Statements – Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28.

    * IAS 4 Depreciation Accounting – Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998.

    * IAS 5 Information to Be Disclosed in Financial Statements – Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997

    * IAS 6 Accounting Responses to Changing Prices – Superseded by IAS 15, which was withdrawn December 2003

    * IAS 7 Statement of Cash Flows

    * IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

    * IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38 effective 1.7.99

    * IAS 10 Events After the Reporting Period

    * IAS 11 Construction Contracts

    * IAS 12 Income Taxes

    * IAS 13 Presentation of Current Assets and Current Liabilities – Superseded by IAS 1.

    * IAS 14 Segment Reporting

    * IAS 15 Information Reflecting the Effects of Changing Prices – Withdrawn December 2003

    * IAS 16 Property, Plant and Equipment

    * IAS 17 Leases

    * IAS 18 Revenue

    * 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    * IAS 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004

    * IAS 23 Borrowing Costs

    * IAS 24 Related Party Disclosures

    * IAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001

    * IAS 26 Accounting and Reporting by Retirement Benefit Plans

    * IAS 27 Consolidated and Separate Financial Statements

    * IAS 28 Investments in Associates

    * IAS 29 Financial Reporting in Hyperinflationary Economies

    * IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions – Superseded by IFRS 7 effective 2007

    * IAS 31 Interests In Joint Ventures

    * IAS 32 Financial Instruments: Presentation – Disclosure provisions superseded by IFRS 7 effective 2007

    * IAS 33 Earnings Per Share

    * IAS 34 Interim Financial Reporting

    * IAS 35 Discontinuing Operations – Superseded by IFRS 5 effective 2005

    * 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


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