IFRS / IAS Summaries

• IAS-01 - Presentation of Financial Statements (Revised Dec 2003)
• IAS-02 - Inventories (Revised Dec 2003)
• IAS-07 - Cash Flow Statements
• IAS-08 - Net Profit or Loss for The Period, Fundamental Errors and Changes in Accounting Policies (Revised)
• IAS-10 - Events after the Balance Sheet date (Revised Dec 2003)
• IAS-11 - Construction Contracts
• IAS-12 - Income Taxes
• IAS-14 - Segment Reporting
• IAS-15 - Information reflecting the effect of changing prices (Withdrawn Dec 2003)
• IAS-16 - Property, Plant and Equipment (Revised Dec 2003)
• IAS-17 - Leases (Revised Dec 2003)
• IAS-18 - Revenue
• IAS-19 - Employee Benefits
• IAS-20 - Accounting for Government grants
• IAS-21 - The effects of changes in foreign exchange rates (Revised Dec 2003)
• IAS-22 - Business Combinations
• IAS-23 - Borrowing Costs
• IAS-24 - Related Party Disclosures (Revised Dec 2003)
• IAS-26 - Accounting and reporting by defined benefit plans
• IAS-27 - Consolidated Financial Statements and Accounting for Investment in Subsidiaries (Revised Dec 2003)
• IAS-28 - Accounting for Investment in Associates (Revised Dec 2003)
• IAS-29 - Financial Reporting in Hyperinflationary Economies
• IAS-30 - Disclosures in Fin. Statements of Banks in Similar Fin. Institutions
• IAS-31 - Financial Reporting of Interests in Joint Ventures (Revised Dec 2003)
• IAS-32 - Financial Instruments: Disclosure and Presentation (Revised Dec 2003)
• IAS-33 - Earnings Per Share (Revised Dec 2003)
• IAS-34 - Interim Financial Reporting
• IAS-38 - Intangible Assets
• IAS-39 - Financial Instruments: Recognition and Measurement (Revised Dec 2003)
• IAS-40 - Investment Property (Revised Dec 2003)
• IAS-41 - Agriculture