ACCOUNTING FUNDAMENTALS 1 Please contact the course administrator to sign up for this course. IFRS Take Course IAS1 Presentation of Financial Statements IAS 7 – Statement of Cash Flows IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors IAS 21 – The Effects of Changes in Foreign Exchange Rates IAS 23 – Borrowing Costs IAS 29 – Financial Reporting in Hyperinflationary Economies IAS 2 – Inventories IAS 10 – Events After the Reporting Period IAS 40 – Investment Property IAS 16 – Property Plant and Equipment IAS 37 – Provisions Contingent Liabilities and Contingent Assets IAS 24 – Related Party Disclosures IAS 36 – Impairment of Assets IAS 41 – Agriculture IAS 32 – Financial Instruments Presentation IFRS 7 – Financial Instruments Disclosures IAS 38 – Intangible Assets IFRIC 12 – Service Concession Arrangements IAS 27 – Separate Financial Statements IFRS 10 – Consolidated Financial Statements IAS 28 – Investments in Associates and Joint Ventures IFRS 11 – Joint Arrangements IFRS 12 – Disclosure of interests in other Entities IAS 19 – Employee Benefits IFRS 3 – Business Combinations IFRS 9 – Financial Instruments – Impairment
