Table of Content
 

 

IAS 1 — Presentation of Financial Statements
IAS 2 — Inventories
IAS 7 — Statement of Cash Flows
IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 — Events After the Reporting Period
IAS 11 — Construction Contracts
IAS 12 — Income Taxes
IAS 14 — Segment Reporting (Superseded)
IAS 15 — Information Reflecting the Effects of Changing Prices (Withdrawn)
IAS 16 — Property, Plant and Equipment
IAS 17 — Leases
IAS 18 — Revenue
IAS 19 — Employee Benefits (2011)
IAS 19 — Employee Benefits (1998) (superseded)
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IAS 22 — Business Combinations (Superseded)
IAS 23 — Borrowing Costs
IAS 24 — Related Party Disclosures
IAS 26 — Accounting and Reporting by Retirement Benefit Plans
IAS 27 — Separate Financial Statements (2011)
IAS 27 — Consolidated and Separate Financial Statements (2008)
IAS 28 — Investments in Associates and Joint Ventures (2011)
IAS 28 — Investments in Associates (2003)
IAS 29 — Financial Reporting in Hyperinflationary Economies
IAS 30 — Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31 — Interests In Joint Ventures
IAS 32 — Financial Instruments: Presentation
IAS 33 — Earnings Per Share
IAS 34 — Interim Financial Reporting
IAS 35 — Discontinuing Operations (Superseded)
IAS 36 — Impairment 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 — Agriculture
IFRS 1 — First-time Adoption of International Financial Reporting Standards
IFRS 2 — Share-based Payment
IFRS 3 — Business Combinations
IFRS 4  — Insurance Contracts
IFRS 5  — Non-current Assets Held for Sale and Discontinued Operations
IFRS 6  — Exploration for and Evaluation of Mineral Resources
IFRS 7 — Financial Instruments: Disclosures
IFRS 8 — Operating Segments
IFRS 9 — Financial Instruments
IFRS 10 — Consolidated Financial Statements
IFRS 11 — Joint Arrangements
IFRS 12 — Disclosure of Interests in Other Entities
IFRS 13 — Fair Value Measurement
IFRS 14 — Regulatory Deferral Accounts
IFRS 15 — Revenue from Contracts with Customers
Issues in IFRS
Difference between IFRS and US GAAP

 

 

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