IFRS

Created by scottwestron 

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41 terms · * indicates CIMA F1 examinable.

IFRS 1

First-time Adoption of International Financial Reporting Standards

IFRS 2

Share-based Payment

IFRS 3 (revised)*

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

Join arrangements

IFRS 12

Disclosure of interest in other entities

IAS 1 (revised)*

Presentation of Financial Statements.

IAS 2*

Inventories

IAS 7*

Cash Flow Statements

IAS 8*

Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10*

Events After the Balance Sheet Date

IAS 11*

Construction Contracts

IAS 12*

Income Taxes

IAS 16*

Property, Plant and Equipment (summary)

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 (revised)*

Borrowing Costs

IAS 24*

Related Party Disclosures

IAS 26

Accounting and Reporting by Retirement Benefit Plans

IAS 27 (revised)*

Consolidated Financial Statements

IAS 28*

Investments in Associates

IAS 29

Financial Reporting in Hyperinflationary Economies

IAS 30

Disclosures in the financial statemetns of banks and similiar financial institutions

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

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