DAFTAR IFRS/IAS

 

• SISTEMATIKA
• Sistematika Pembelajaran IFRS

• BASIC

• IAS 8         - Accounting policies, changes in accounting estimates and errors 
• IAS 1         - Presentation of financial statements 
• IAS 7         - Cash Flow Statements 
• IAS 10       - Events after the reporting period 
• IAS 2         - Inventory 
• IAS 16       - Property plant and equipment 
• IAS 38       - Intangible assets  
• IAS 37       - Provision, contingent assets and contingent liabilities
• IFRS 15     - Revenue from contract with customer

• INTERMEDIATE

• IAS 33      - Earning per share 
• IAS 36      - Impairment of assets 
• IAS 40      - Investment property 
• IFRS 5      - Discontinued operations and presentation of assets held for sale 
• IAS 23      - Borowing Costs 
• IAS 21      - The effects of changes in foreign exchange rates 
• IAS 17      - Leases 
• IFRS         - 16 Leases 
• IAS 32     - Financial instruments : presentation and disclosure 
• IAS 39     - Financial instruments : recognition and measurement 
• IFRS 7     - Financial instruments : disclosure 
• IFRS 9     - Financial instruments 
• IAS 12     - Income taxes 
• IAS 24     - Related party disclosures 

 

• ADVANCED

• IFRS 3       - Business combination 
• IFRS 10     - Consolidated financial statements
• IAS 27       - Separate financial statements
• IFRS 11     - Joint arrangements
• IAS 28       - Investment in associates and joint ventures
• IFRS 12     - Disclosure of interest in other entities

 

• SPECIFIC

• IFRS 1      - First-time adoption of international financial reporting standards
• IFRS 2      - Share-based payments
• IFRS 8      - Operating segments
• IFRS 13    - Fair Value Measurement 
• IFRS 14    - Regulatory Deferral Accounts
• IAS 19     - Employee Benefits
• IAS 20      - Accounting for government grants and disclosure of government assistance 
• IAS 29     - Financial reporting in hyperinflationary economies 
• IFRS 4      - Insurance Contracts
• IFRS 6      - Exploration for and evaluation of mineral resources
• IFRS 17    - Insurance Contracts
• IAS 26      - Accounting and reporting by retirement benefit plans
• IAS 41      - Agriculture

 

•  Practice Statements (Pengaturan Tambahan yang bukan termasuk IFRS)

• Practice Statements 1: management commentary
• Practice Statements 2: making materiality  judgements