Accounting standards - IFRS Glossary
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Glossary provided by PricewaterhouseCoopers:
| IAS Number | Standard |
|---|---|
| IAS1 | Presentation |
| IAS2 | Inventories |
| IAS7 | Cash flow statements |
| IAS8 | Accounting policies, changes in accounting estimates and errors |
| IAS10 | Events after the balance sheet date |
| IAS11 | Construction contracts |
| IAS12 | Accounting for taxes on income |
| IAS14 | Segment reporting |
| IAS16 | Property, plant and equipment |
| IAS17 | Accounting for leases |
| IAS18 | Revenue |
| IAS19 | Employee benefits |
| IAS20 | Accounting for government grants and disclosure of government assistance |
| IAS21 | The effects of changes in foreign exchange rates |
| IAS23 | Borrowing costs |
| IAS24 | Related party disclosures |
| IAS26 | Accounting and reporting by retirement benefit plans |
| IAS27 | Consolidated financial statements and accounting for investments in subsidiaries |
| IAS28 | Accounting for investments in associates |
| IAS29 | Financial reporting in hyperinflationary economies |
| IAS31 | Financial reporting of interests in joint ventures |
| IAS32 | Financial instruments: disclosure |
| IAS33 | Earnings per share |
| IAS34 | Interim reporting |
| IAS36 | Impairment of assets |
| IAS37 | Provisions, contingent liabilities and contingent assets |
| IAS38 | Intangible assets |
| IAS39 | Financial instruments: recognition and measurement |
| IAS40 | Investment property |
| IAS39 | Financial instruments: recognition and measurement |
| IAS40 | Investment property |
| IAS41 | Agriculture |
| IFRS Number | IFRS Standard |
|---|---|
| IFRS1 | First time adoption of IFRS |
| IFRS2 | Share-based payements |
| IFRS3 | Business combinations |
| IFRS4 | Insurance contracts |
| IFRS5 | Non-current assets held for sale and discontinued operations |
| IFRS6 | Exploration for and evaluation of mineral resources |
| IFRS7 | Financial instruments: disclosures |
