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1 |
Presentation of Financial Statements |
IAS 1 |
2 |
Cash Flow Statements |
IAS 7 |
3 |
Accounting Policies, Changes in Accounting Estimates and Errors |
IAS 8 |
4 |
The Effects of Changes in Foreign Exchange Rates |
IAS 21 |
5 |
Borrowing Costs |
IAS 23 |
6 |
Consolidated and Separate Financial Statements |
IAS 27 |
7 |
Investments in Associates |
IAS 28 |
8 |
Interests in Joint Ventures |
IAS 31 |
9 |
Revenue from Exchange Transactions |
IAS 29 |
10 |
Financial Reporting in Hyperinflationary Economies |
IAS 11 |
11 |
Construction Contracts |
IAS 11 |
12 |
Inventories |
IAS 2 |
13 |
Leases |
IAS 17 |
14 |
Events After the Reporting Date |
IAS 10 |
15 |
Financial Instruments: Disclosure and Presentation |
IFRS 7 |
16 |
Investment Property |
IAS 40 |
17 |
Property, Plant and Equipment |
IAS 16 |
18 |
Segment Reporting |
IFRS 8 |
19 |
Provisions, Contingent Liabilities and Contingent Assets |
IAS 37 |
20 |
Related Party Disclosures |
IAS 24 |
21 |
Impairment of Non–Cash Generating Assets |
IAS 36 |
22 |
Disclosure of Information About the General Government Sector |
N/A |
23 |
Revenue from Non-Exchange Transactions (Taxes and Transfers) |
N/A |
24 |
Presentation of Budget Information in Financial Statements |
N/A |
Cash |
Financial Reporting Under the Cash Basis of Accounting |
No IFRS/IAS Equivalent |