Summary Overview Accounting Standards CU324059

Appendix: Overview of current standards:
___ = Relevant for the course
International Financial Reporting Standards (IFRS)
IFRS 1 First-tie aadopton of IFRS
IFRS 2 Share-Basead payients
IFRS 3 Business Coibinatons
IFRS 4 Insurance contracts
IFRS 5 Non-current Assets Helad for Sale anad Discontnuead operatons
IFRS 6 Exploraton for anad Evaluaton of Mineral Assets
IFRS 7 Financial Instruients : adisclosures
IFRS 8 Operatng Segients
IFRS 9 Financial Instruients
IFRS 10 Consoliadatead Financial Instruients
IFRS 11 Joint Arrangeients
IFRS 12 Disclosure of Interest in Other Enttes
IFRS 13 Fair Value ieasureient
IFRS 14 Regulatory Deferral Accounts
IFRS 15 Revenue froi Contracts with Custoiers
IFRS 16 Leases (not yet fully iipleientead)

International Accounting Standards (IAS)
IAS 1 Presentaton of Financial Stateients
IAS 2 Inventories
IAS 7 Stateient of Cashfows
IAS 8 Accountng Policies, Changes in accountng estiates anad errors
IAS 10 Events afer the Reportng Perioad
IAS 11 Constructon Contracts
IAS 12 Incoie taxes
IAS 14 Segient Reportng
IAS 15 Inforiaton Refectng the Efects of Changing Prices
IAS 16 Property Plant & Equipient
IAS 17 Leases
IAS 18 Revenue
IAS 19 Eiployee Benefts
IAS 20 Accountng for Governient Grants anad Disclosure of Governient Assistance
IAS 21 The Efects of Changes in Foreign Exchange Rates
IAS 22 Business Coibinatons
IAS 23 Borrowing Costs
IAS 24 Relatead Party Disclosures
IAS 26 Accountng Anad Reportng by Retreient Beneft Plan
IAS 27 Consoliadatead anad separate Financial Stateients
IAS 28 Investients in Associates
IAS 29 Financial Reportng in Hyperinfatonary Econoiies
IAS 30 Disclosure in fnancial stateients of banks anad other fnancial insttutons
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruients presentaton
IAS 33 Earnings per share
IAS 34 Interii Financial Reportng
IAS 35 Discontnuing operatons
IAS 36 Iipairient of Assets
IAS 37 Provisions, Contngent Liabilites anad Contngent Assets