New & Revised IFRSs
IFRS 8 Operating Segments
IAS 23 revised - Borrowing Costs
IAS 1 revised - Presentation of Financial State
ments
Amendment to IFRS 2: Vesting Condition &
Cancellations
Amendments to IAS 32 & IAS 1: Puttable
Instruments
Amendments to IFRS 1&IAS 27: Cost of an
Investment
Annual Improvements
IFRS 3 & IAS 27 revised – Business Combination
Phase II
Updated Standards due soon
IFRICs applying for the first time in 2009
IFRS Refresher
First Time Adoption
IFRS 1 First time adoption of IFRS
Reporting financial performance
IAS 1 Presentation of financial statements
IAS 8 Accounting policies, changes in accounting
estimates & errors
IAS 10 Events after the balance sheet date
IFRS 5 Disposal of assets & discontinued operations
IAS 18 Revenue recognition
IAS 11 Construction contracts
IAS 14 Segmental reporting |
IFRS 2 Share based payments
IAS 24 Related party disclosures
IAS 33 Earnings per share
IAS 7 Cash flow statements
IAS 34 Interim financial reporting
Assets
IAS 16 Property, plant & equipment
IAS 40 Investment properties
IAS 38 Intangible assets
IAS 23 Borrowing costs
IAS 20 Government grants
IAS 17 Leases
IAS 36 Impairment of assets
IAS 2 Inventories
Liabilities
IAS 12 Income taxes
IAS 19 Employee benefits
IAS 37 Provisions, contingent liabilities & contingent
assets
Group issues
IAS 27 Consolidated & separate financial statements
IFRS 3 Business combinations
IAS 28 Investments in associates
IAS 31 Investments in joint ventures
IAS 21 Foreign exchange
IAS 29 Hyperinflationary economies
Financial Instruments
IAS 32 & 39 Financial instruments |
