ACCOUNTING FUNDAMENTALS 1

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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

IAS 21 – The Effects of Changes in Foreign Exchange Rates

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