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ACCOUNTING FUNDAMENTALS 2

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IAS 12– Income Taxes
IAS 20 – Accounting for Government Grants
IAS 33 – Earnings Per Share
IAS 34 – Interim Financial Reporting
IFRIC 17 – Distributions of Non-cash Assets to Owners
IFRIC 18 – Transfers of Assets from Customers
IFRIC 19 – Extinguishing Financial Liabilities with Equity Instruments
IFRIC 21 – Levies
IFRIC 22 – Forex Transactions
IFRIC 23 – Uncertainty over Income Tax Treatments
IFRS 1 – First-time Adoption of IFRS
IFRS 13 – Fair Value Measurement
IFRS 15 – Revenue from Contracts with Customers
IFRS 16 – Leases
IFRS 2 – Share-based Payments
IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations
IFRS 8 – Operating Segments
IFRS 9_A – Financial Instruments – Classification & Measurement
IFRS 9_B – Financial Instruments – Hedging
IFRS for SMEs – IFRS for SMEs Introduction

IFRS 5 – Non-Current Assets Held for Sale and Discontinued Operations

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