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International Financial Reporting Standards (IFRS)
   
-->
Accounting Terms
  
   IFRS Accounting for Assets
Inventories, FIFO, net realisable value --> IAS 2
Property, plant and equipment, revaluation model --> IAS 16
Intangible assets, amortisation, finite useful life, indefinite useful life --> IAS 38
Agriculture, biological assets, agricultural produce --> IAS 41
Mineral resources, exploration, evaluation --> IFRS 6
  
   Investments
Investments in associates, equity method, significant influence --> IAS 28
Interests in joint ventures, venturer, joint control --> IAS 31
Investment property, fair value model --> IAS 40
  
   Impairment, Contingency, Leases
Asset impairment, impairment loss --> IAS 36
Borrowing costs, capitalization of interest costs --> IAS 23
Discontinued operations, assets held for sale --> IFRS 5
Provisions, contingent liabilities, contingent assets --> IAS 37
Leases, finance lease, operating lease --> IAS 17
  
   Financial Instruments
Financial instruments disclosures --> IFRS 7
Financial instruments presentation --> IAS 32
Financial instruments recognition and measurement, derivatives --> IAS 39
Hedge accounting --> IAS 39 Hedge Accounting
  
   Revenue and Expenses
Revenue recognition --> IAS 18
Construction contracts, percentage of completion method --> IAS 11
Operating segments, segment reporting --> IFRS 8
Earnings per share, EPS, basic EPS, diluted EPS --> IAS 33
Income taxes, deferred taxes --> IAS 12
Share-based payment, equity-settled share-based payment --> IFRS 2
Employee benefits, defined benefit plan --> IAS 19
Reporting by retirement benefit plans --> IAS 26
  
   First-time Adoption of International Financial Reporting Standards
First-time Adoption of International Financial Reporting Standards --> IFRS 1
  
   Financial Statements
Financial statements, statement of comprehensive income --> IAS 1
Statement of cash flows --> IAS 7
Interim financial reporting --> IAS 34
Consolidated financial statements, non-controlling interests --> IAS 27
  
   Accounting Policy
Changes in accounting policy, changes in accounting estimates --> IAS 8
Events after the reporting period --> IAS 10
Related party disclosures --> IAS 24
  
   Other Topics
Business combinations, goodwill, acquisition method --> IFRS 3
Foreign currency, foreign exchange rate --> IAS 21
Hyperinflationary economies, inflation, general price index --> IAS 29
Government grants --> IAS 20
Insurance contracts, deposit component, unbundling --> IFRS 4





   IFRS 1 - IFRS 8
IFRS 1: First-time adoption of International Financial Reporting Standards
IFRS 2: Share-based payment
IFRS 3: 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

   IAS 1 - IAS 8
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 - IAS 19
IAS 10: Events after the reporting period
IAS 11: Construction contracts
IAS 12: Income taxes
IAS 16: Property, plant and equipment
IAS 17: Leases
IAS 18: Revenue
IAS 19: Employee benefits

   IAS 20 - IAS 29
IAS 20: Accounting for government grants and disclosure of government assistance
IAS 21: The effects of changes in foreign exchange rates
IAS 23: Borrowing costs
IAS 24: Related party disclosures
IAS 26: Accounting and reporting by retirement benefit plans
IAS 27: Consolidated and separate financial statements
IAS 28: Investments in associates
IAS 29: Financial reporting in hyperinflationary economies

   IAS 31 - IAS 39
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 - IAS 41
IAS 40: Investment property
IAS 41: Agriculture




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