Appendix A: Current International Accounting Standards (IFRS) and SIC (IFRIC)

Appendix A: Current International Accounting Standards (IFRS) and SIC (IFRIC)


Presentation of Financial Statements




Cash Flow Statements


Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies

IAS 10

Events After the Balance Sheet Date

IAS 11

Construction Contracts

IAS 12

Accounting for Taxes on Income

IAS 14

Reporting Financial Information by Segment

IAS 15

Information Reflecting the Effects of Changing Prices

IAS 16

Property, Plant, and Equipment

IAS 17

Accounting for Leases

IAS 18


IAS 19

Retirement Benefit Costs

IAS 20

Accounting for Government Grants and Disclosure of Government Assistance

IAS 21

The Effects of Changes in Foreign Exchange Rates

IAS 22

Business Combinations

IAS 23

Borrowing Costs

IAS 24

Related-Party Disclosures

IAS 26

Accounting and Reporting by Retirement Benefit Plans

IAS 27

Consolidated Financial Statements and Accounting for Investments in Subsidiaries

IAS 28

Accounting for Investments in Associates

IAS 29

Financial Reporting in Hyperinflationary Economies

IAS 30

Disclosures in the Financial Statements of Banks and Similar Financial Institutions

IAS 31

Financial Reporting of Interests in Joint Ventures

IAS 32

Financial Instruments: Disclosures and Presentation

IAS 33

Earnings Per Share

IAS 34

Interim Financial Reporting

IAS 35

Discontinuing Operations

IAS 36

Impairments of Assets

IAS 37

Provisions, Contingent Liabilities, and Contingent Assets

IAS 38

Intangible Assets

IAS 39

Financial Instruments: Recognition and Measurement

IAS 40

Investment Property

IAS 41



Consistency—Different Cost Formulas for Inventories (IAS 2)


Consistency—Capitalization of Borrowing Costs (IAS 23)


Elimination of Unrealized Profits and Losses on Transactions with Associates (IAS 28)


Classification of Financial Instruments—Contingent Settlement Provisions (IAS 32)

9SIC 6

Costs of Modifying Existing Software (IASC's Framework)


Introduction of the Euro (IAS 21)


First-Time Application of IAS as the Primary Basis of Accounting (IAS 1)


Business Combinations—Classification Either as Acquisitions or Unitings of Interests (IAS 22)

SIC 10

Government Assistance—No Specific Relation to Operating Activities (IAS 20)

SIC 11

Foreign Exchange—Capitalization of Losses Resulting from Severe Currency Devaluations (IAS 21)

SIC 12

Consolidation—Special-Purpose Entities (IAS 27)

SIC 13

Jointly Controlled Entities—Nonmonetary Contributions by Ventures (IAS 31)

SIC 14

Property, Plant, and Equipment—Compensation for the Impairment or Loss of Items (IAS 16)

SIC 15

Operating Leases—Incentives (IAS 17)

SIC 16

Share Capital—Reacquired Own Equity Instruments (Treasury Shares) (IAS 32)

SIC 17

Equity—Costs of an Equity Transaction (IAS 32)

SIC 18

Consistency—Alternative Methods (IAS 1)

SIC 19

Reporting Currency—Measurement and Presentation of Financial Statements under IAS 21 and IAS 29

SIC 20

Equity Accounting Method—Recognition of Losses (IAS 28)

SIC 21

Income Taxes—Recovery of Revalued Nondepreciable Assets (IAS 12)

SIC 22

Business Combination—Subsequent Adjustment of Fair Values and Goodwill Initially Reported (IAS 22)

SIC 23

Property, Plant, and Equipment—Major Inspection or Overhaul Costs (IAS 16)

SIC 24

Earnings Per Share—Financial Instruments That May Be Settled in Shares

SIC 25

Income Taxes—Changes in the Tax Status of an Enterprise or its Shareholders (IAS 12)

SIC 27

Evaluating the Substance of Transactions Involving the Legal Form of a Lease (IAS 1, IAS 17, and IAS 18)

SIC 28

Business Combinations—"Date of Exchange" and Fair Value of Equity Instruments (IAS 22)

SIC 29

Disclosure—Service Concession Arrangements (IAS 1)

SIC 30

Reporting Currency—Transactions from Measurement Currency to Presentation Currency (IAS 21 and IAS 29)

SIC 31

Revenue—Barter Transactions Involving Advertising Services (IAS 18)

SIC 32

Intangible Assets—Website Costs (IAS 38)

SIC 33

Consolidation and Equity Method—Potential Voting Rights and Allocation of Ownership Interests (IAS 27, IAS 28, and IAS 39)

Wiley Ias 2003(c) Interpretation and Application of International Accounting Standards
WILEY IAS 2003: Interpretation and Application of International Accounting Standards
ISBN: 0471227366
EAN: 2147483647
Year: 2005
Pages: 147 © 2008-2017.
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