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Analysis Subject » I
- IAS 1 'Presentation of financial statements' (319)
- IAS 2 'Inventories' (37)
- IAS 7 'Cash flow statements' (31)
- IAS 7 (revised) 'Statement of cash flows' (14)
- IAS 8 'Net profit or loss for the period, fundamental errors and changes in accounting policies' (7)
- IAS 8 (revised) 'Accounting policies, changes in accounting estimates and errors' (133)
- IAS 10 'Events after the balance sheet date' (101)
- IAS 10 (revised) 'Events after the reporting period' (24)
- IAS 11 'Construction contracts' (7)
- IAS 12 'Income taxes' (196)
- IAS 14 'Segment reporting' (107)
- IAS 16 'Property, plant and equipment' (44)
- IAS 17 'Leases' (53)
- IAS 18 'Revenue' (35)
- IAS 19 'Employee benefits' (236)
- IAS 20 'Accounting for government grants and disclosure of government assistance' (12)
- IAS 21 'The effects of changes in foreign exchange rates' (31)
- IAS 23 'Borrowing costs' (21)
- IAS 24 'Related party disclosures' (57)
- IAS 27 'Consolidated financial statements and accounting for investments in subsidiaries' (3)
- IAS 27 (revised) 'Consolidated and separate financial statements' (58)
- IAS 28 'Investments in associates' (80)
- IAS 29 'Financial reporting in hyperinflationary economies' (2)
- IAS 30 'Disclosures in the financial statements of banks and similar financial institutions' (6)
- IAS 31 'Financial reporting of interests in joint ventures' (3)
- IAS 31 (revised) 'Interests in joint ventures' (59)
- IAS 32 'Financial instruments: disclosure and presentation' (123)
- IAS 32 (revised) 'Financial instruments: presentation' (40)
- IAS 33 'Earnings per share' (55)
- IAS 34 'Interim financial reporting' (2)
- IAS 36 'Impairment of assets' (235)
- IAS 37 'Provisions, contingent liabilities and contingent assets' (111)
- IAS 38 'Intangible assets' (116)
- IAS 39 'Financial instruments: recognition and measurement' (200)
- IAS 40 'Investment property' (26)
- IAS 41 'Agriculture' (7)
- IASB publication 'Framework for the preparation and presentation of financial statements' (7)
- IFRIC 3 'Emission rights' (2)
- IFRIC 4 'Determining whether an arrangement contains a lease' (5)
- IFRIC 5 'Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds' (2)
- IFRIC 6 'Liabilities arising from participating in a specific market - waste electrical and electronic equipment' (3)
- IFRIC 8 'Scope of IFRS 2' (2)
- IFRIC 12 'Service concession arrangements' (3)
- IFRIC 13 'Customer loyalty programmes' (5)
- IFRIC 14 'IAS 19 - The limit on a defined benefit asset, minimum funding requirements and their interaction' (7)
- IFRIC 17 'Distributions of non-cash assets to owners' (1)
- IFRIC D13 'Service concession arrangements - the financial asset model' (0)
- IFRS 2005 (28)
- IFRS 1 'First-time adoption of International Financial Reporting Standards' (95)
- IFRS 2 'Share-based payment' (154)
- IFRS 3 'Business combinations' (265)
- IFRS 4 'Insurance contracts' (16)
- IFRS 5 'Non-current assets held for sale and discontinued operations' (159)
- IFRS 6 'Exploration for and evaluation of mineral resources' (11)
- IFRS 7 'Financial instruments: disclosures' (240)
- IFRS 8 'Operating segments' (50)
- IFRS 9 'Financial instruments' (1)
- Impairments (120)
- Income statement format (96)
- Income tax (12)
- Insurance contracts (19)
- Intangible assets (130)
- Interest capitalisation (15)
- Internal controls (3)
- Inventories (51)
- Investment properties (30)
- Investments (13)
- ISA 570 'Going concern' (2)
- ISA 700 'The auditor's report on financial statements' (9)