International financial reporting standards (IFRSs) 2005 including international accounting standards (IASs) and interpretations as at 1 January 2005
International financial reporting standards (IFRSs) 2005 including international accounting standards (IASs) and interpretations as at 1 January 2005
- London IASCF 2005
- vi, 2305p. 25cm.
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 IAS 1 Presentation of financial statements IAS 2 Inventories IAS 7 Cash flow statements IAS 8 Accounting policies, changes in accounting estimates and errors IAS 10 Events after the balance sheet date IAS 11 Construction contracts IAS 12 Income tax IAS 14 Segment reporting IAS 16 Property, plant and equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee benefits IAS 20 Accounting for government grants and disclosure of government assistance IAS 21 The effects of changes in foreign exchange rates IAS 23 Borrowing costs IAS 24 Related party disclosures IAS 26 Accounting and reporting by retirement benefits plans IAS 27 Consolidated and separate financial statements IAS 28 Investments in associates IAS 29 Financial reporting in hyperinflationary economies IAS 30 Disclosure in the financial statements of banks and similar financial institutions IAS 31 Interests in joint ventures IAS 32 Financial instruments: disclosure and presentation IAS 33 Earnings per share IAS 34 Interim financial reporting 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 IFRIC 1 Changes in existing decommissioning, restoration and similar IFRIC 2 Members' shares in co-operative entities and similar instruments IFRIC 3 Emission rights IFRIC 4 Determining whether an arrangement contains a lease IFRIC 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds SIC-7 Introduction of the Euro SIC-10 Government assistance - no specific relation to operating activities SIC-12 Consolidation - special purpose entities SIC-13 Jointly controlled entities - non monetary contributions by venturers SIC-15 Operating leases - incentives SIC-21 Income taxes - recovery of revalued non-depreciable assets SIC-25 Income taxes - changes in the tax status of an entity or its shareholders SIC-27 Evaluating the substance of transactions involving the legal form of a lease SIC-29 Disclosure - service concession arrangements SIC-31 Revenue - barter transactions involving advertising services SIC-32 Intangible assets - web site costs
1904230792
657.3
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 IAS 1 Presentation of financial statements IAS 2 Inventories IAS 7 Cash flow statements IAS 8 Accounting policies, changes in accounting estimates and errors IAS 10 Events after the balance sheet date IAS 11 Construction contracts IAS 12 Income tax IAS 14 Segment reporting IAS 16 Property, plant and equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee benefits IAS 20 Accounting for government grants and disclosure of government assistance IAS 21 The effects of changes in foreign exchange rates IAS 23 Borrowing costs IAS 24 Related party disclosures IAS 26 Accounting and reporting by retirement benefits plans IAS 27 Consolidated and separate financial statements IAS 28 Investments in associates IAS 29 Financial reporting in hyperinflationary economies IAS 30 Disclosure in the financial statements of banks and similar financial institutions IAS 31 Interests in joint ventures IAS 32 Financial instruments: disclosure and presentation IAS 33 Earnings per share IAS 34 Interim financial reporting 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 IFRIC 1 Changes in existing decommissioning, restoration and similar IFRIC 2 Members' shares in co-operative entities and similar instruments IFRIC 3 Emission rights IFRIC 4 Determining whether an arrangement contains a lease IFRIC 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds SIC-7 Introduction of the Euro SIC-10 Government assistance - no specific relation to operating activities SIC-12 Consolidation - special purpose entities SIC-13 Jointly controlled entities - non monetary contributions by venturers SIC-15 Operating leases - incentives SIC-21 Income taxes - recovery of revalued non-depreciable assets SIC-25 Income taxes - changes in the tax status of an entity or its shareholders SIC-27 Evaluating the substance of transactions involving the legal form of a lease SIC-29 Disclosure - service concession arrangements SIC-31 Revenue - barter transactions involving advertising services SIC-32 Intangible assets - web site costs
1904230792
657.3