All Courses
IAS 1 Presentation of Financial Statements
Assumptions; composition of general purpose statements; presentation
IAS 2 Inventories
Definition, measurement, cost basis related to inventories
IAS 7 Statement of Cash Flows
Information about the historical changes in cash and cash equivalents of an entity
IAS 8 Accounting Policies, Changes in Accounting Policies and Errors
Accounting policy; accounting for errors in estimates and errors
IAS 10 Events After the Reporting Period
Guidelines for accounting in events after the reporting period; disclosures
IAS 11 Construction Contracts
Guidance on the accounting for contracts for construction; types, contract revenue, contract costs
IAS 12 Income Taxes
Accounting for both current and deferred taxes
IAS 16 Property, Plant and Equipment
Accounting, depreciation; impairment and derecognition
IAS 17 Leases
Accounting for leases; classification, indicators
IAS 18 Revenue
Forms of revenue; accounting, definition, measurement, components
IAS 20 Accounting for Government Grants
Accounting for all government grants and disclosure of government assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
Accounting for transactions and balances in foreign currency (except derivatives)
IAS 23 Borrowing Costs
Accounting for costs incurred in borrowing funds; qualifying assets, borrowing costs
IAS 24 Related Party Disclosure
Disclosures required when an entity transacts with a related party
IAS 27 Separate Financial Statements
Types of financial statements; measurement and disclosures
IAS 28 Investments in Associates and Joint Ventures
Accounting for investments in associates and joint ventures; definitions, significant influence
IAS 29 Financial Reporting in Hyperinflationary Economies
Guidelines for preparation of IFRS-compliant financial statements in countries with high inflation rates
IAS 32 Financial Instruments Presentation
Scope, definitions; financial assets, financial liabilities, equity instruments
IAS 33 Earnings per Share
Guidelines for reporting earnings per share and impact of events affecting EPS
IAS 34 Interim Financial Reporting
Guidelines for preparation of interim financial statements