|
International Financial
Reporting Standards (IFRS) |
|
|
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 |
