|
Standards |
Title |
F7 |
P2 |
|
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 |
Important |
Important |
|
IAS 17 |
Leases |
|
|
|
IAS 18 |
Revenue |
Important |
Important |
|
IAS 19 |
Employee Benefits |
|
New |
|
IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
|
|
|
IAS 21 |
The Effects of Changes in Foreign Exchange Rates |
|
New |
|
IAS 23 |
Borrowing Costs |
|
|
|
IAS 24 |
Related Party Disclosures |
|
New |
|
IAS 27 |
Separate Financial Statements |
|
|
|
IAS 28 |
Investments in Associates and Joint Ventures |
Important |
Important |
|
IAS 32 |
Financial Instruments: Presentation |
|
|
|
IAS 33 |
Earnings per Share |
|
|
|
IAS 34 |
Interim Financial Reporting |
|
New |
|
IAS 36 |
Impairment of Assets |
Important |
Important |
|
IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets |
|
|
|
IAS 38 |
Intangible Assets |
|
|
|
IAS 39 |
Financial Instruments: Recognition and Measurement |
|
|
|
IAS 40 |
Investment Property |
|
|
|
IFRS 1 |
First-time Adoption of International Financial Reporting Standards |
|
New |
|
IFRS 2 |
Share-based Payment |
|
New |
|
IFRS 3 (revised) |
Business Combinations |
Important |
Important |
|
IFRS 5 |
Non-Current Assets Held for Sale and Discontinued Operations |
|
|
|
IFRS 7 |
Financial Instruments: Disclosures |
|
|
|
IFRS 8 |
Operating Segments |
|
New |
|
IFRS 9 |
Financial Instruments |
Important |
Important |
|
IFRS 10 |
Consolidated Financial Statements |
Important |
Important |
|
IFRS 11 |
Joint Arrangements |
|
New |
|
IFRS 12 |
Disclosure of interests in Other Entities |
|
New |
|
IFRS 13 |
Fair Value Measurement |
|
|
|
IFRS for SMEs |
IFRS for Small and Medium sized Entities |
|
New |
精品好课免费试听
