Manuals

The Conceptual Framework for Financial Reporting

IAS 1 Presentation of Financial Statements

IAS -2 Inventories

IAS- 7 Statement of Cash Flows

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 -20 Accounting for Government Grants and Disclosure of Government Assistance

IAS- 21 The Effects of Changes in Foreign Exchange Rates

IAS -23 Borrowing Costs

IAS -24 Related Party Disclosures

IAS- 26 Accounting and Reporting by Retirement Benefit Plans

IAS- 27 Separate Financial Statements

IAS -28 Investments in Associates and Joint Ventures

IAS- 29 Financial Reporting in Hyperinflationary Economies

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

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 Resources

IFRS -7 Financial Instruments: Disclosures

IFRS 8 Operating Segments

IFRS -10 Consolidated Financial Statements

IFRS -11 Joint Arrangements

IFRS- 12 Disclosure of Interests in Other Entities

IFRS 13 Fair Value Measurement

IFRIC- 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

IFRIC- 2 Members’ Shares in Co-operative Entities and Similar Instruments

IFRIC Interpretation 4 Determining whether an Arrangement contains a Lease

IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental

IFRIC- 6 Liabilities arising from Participating in a Specific Market—Waste Electrical etc

IFRIC- 7 Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

IFRIC -9 Reassessment of Embedded Derivatives

IFRIC -10 Interim Financial Reporting and Impairment

IFRIC -12 Service Concession Arrangements

IFRIC-13 Customer Loyalty Programmes

IFRIC -14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Intera

IFRIC 15 Agreements for the Construction of Real Estate

IFRIC-16 Hedges of a Net Investment in a Foreign Operation

IFRIC -17 Distributions of Non-cash Assets to Owners

IFRIC-18 Transfers of Assets from Customers

IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments

IFRIC- 20 Stripping Costs in the Production Phase of a Surface Mine

IFRIC 21 Levies

SIC-7 Introduction of the Euro

SIC-10 Government Assistance—No Specific Relation to Operating Activities

SIC-15 Operating Leases—Incentives

SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease

SIC-29 Service Concession Arrangements: Disclosures

SIC-31 Revenue—Barter Transactions Involving Advertising Services

SIC-32 Intangible Assets—Web Site Costs