Contents;
Documents accompanying :
The Conceptual Framework for Financial Reporting;
International Financial Reporting Standards (!FRSs);
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;
IFRS 9 Financial Instruments;
lnternational Accounting Standards (lASs);
IAS 1 Presentation of Financial Statements;
LAS 2 Inventories;
IAS 7 Statement of Cash Flows;
LAS 8 Accounting Policies, Changes in Accounting Estimates and
Errors;
IAS 10 Events after the Reporting Period;
LAS 11 Construction Contracts;
IAS 12 Income Taxes;
LAS 16 Property, Plant and Equipment;
IAS 17 Leases;
IAS 18 Revenue;
IAS 19 Employee Benefits;
LAS 20 Accounting for Government Grants and Disclosure of
Government Assistance;
IAS 21 The Effects of Changes in Foreign Exchange Rates;
LAS 23 Borrowing Costs;
IAS 24 Related Party Disclosures;
TAS 27 Consolidated and Separate Financial Statements;
IAS 28 Investments in associates ;
IFRS Foundation;
IAS 29 Financial Reporting in Hyperinflationary Economies;
IAS 31 Interests in Joint Ventures;
IAS 32 Financial Instruments: Presentation;
IAS 33 Earnings per Share;
I.AS 34 Interim Financial Reporting;
IAS 36 Impairment of Assets;
IAS 37 Provisions, Contingent Liabilities and Contingent Assets;
IAS 38 Intangible Assets;
TAS 39 Instruments: Recognition and Measurement;
IAS 40 Investment Property
I.AS 41 Agriculture;
Interpretations;
IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar
Liabilities;
IFRIC 2 Members' Shares in Co-operative Entities and Similar;
Instruments;
IFRIC 4 Determining whether an Arrangement contains a Lease;
IFRIC 5 Rights to Interests arising from Decommissioning, Restoration
and Environmental Rehabilitation Funds;
IFRIC 6 Liabilities arising from Participating in a Speciflc Market-
Waste Electrical and Electronic Equipment;
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial
Reporting in Hyperinflationary Economies;
IFRIC 10 Interim Financial Reporting and Impairment;
IFRIC 12 Service Concession Arrangements;
IFRIC 13 Customer Loyalty Programmes;
IFRIC 14 tAS 19-The Limit on a Defined Benefit Asset, Minimum
Funding Requirements and their interaction;
IFRIC 15 Agreements for the Construction of Real Estate;
IFRIC 16 Hedges of a Net Investment in a Foreign Operation;
IFRIC 17 Distributions of Non-cash Assets to Owners;
IFRIC 13 Transfers of Assets from Customers;
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments;
SIC-7 Introduction of the Euro;
SIC-10 Government Assistance-No Specific Relation to Operating
Activities;;
SIC-12 Consolidation-Special Purpose Entities;
SIC-13 Jointly Controlled Entities-Non-Monetary Contributions by
Ventures;
IFRS Foundation;
SIC.15 Operating Leases-Incentives;
SIC.15 Income Taxes-Changes in the Tax Status of an Entity or its
Shareholders;
STC.27 Evaluating the Substance of Transactions Involving the Legal
Form of a Lease;
SIC.29 Service Concession Arrangements: Disclosures;
SIC-31 Revenue-Barter Transactions Involving Advertising Services
Intangible Assets-Web Site Costs;
SIC-32 Intangible Assets-Web Site Costs
Operating Leases-Incentives;
Income Taxes-Changes in the Tax Status of an Entity or its
Shareholders;
Evaluating the Substance of Transactions Involving the Legal
Form of a Lease;
Service Concession Arrangements: Disclosures;
Revenue-Barter Transactions Involving Advertising Services
Intangible Assets-Web Site Costs;
Approval by the Board of improvements to IFRSs;
IFRS Practice Statement Management Commentary;
IFRS Foundation Constitution;
Due Process Handbook for the IASB;
Due Process Handbook for the IFRS Interpretations Committee;
Glossary of Terms;
Index