বুধবার, ২৮ জুলাই, ২০২১

International Financial Reporting Standards (IFRSs)

 

S.L

IFRS

Particulars

 

1

IFRS 1

First Time Adoption of International Financial Reporting Standards

 

2

IFRS 2

Share based Payment

 

3

IFRS 3

Business Combinations

 

4

IFRS 4

Insurance Contracts

 

5

IFRS 5

Non Current Assets Held for Sale and Discontinued Operations

 

6

IFRS 6

Exploration for and Evaluation of Mineral Resources

 

7

IFRS 7

Financial Instruments: Disclosure

 

8

IFRS 8

Operating Segments

 

9

IFRS 9

Financial Instruments

 

10

IFRS 10

Consolidated Financial Statements

 

11

IFRS 11

Joint Arrangements

 

12

IFRS 12

Disclosure of Interests in Other Entities

 

13

IFRS 13

Fair Value Measurement

 

14

IFRS 14

Regulatory Deferral Accounts

 

15

IFRS 15

Revenue from Contracts with Customers

 

16

IFRS 16

Leases

 

17

IFRS 17

Insurance contracts

 

 

International Accounting Standards (IASs)

 

S.L

IAS No.

Particulars

1

IAS 1

Presentation of Financial Statements

2

IAS 2

Inventories

3

IAS 7

Cash Flow Statements

4

IAS 8

Accounting Policies, Changes in Accounting Estimates and Errors

5

IAS 10

Events after the Balance Sheet Date

6

IAS 11

Construction Contracts

7

IAS 12

Income Taxes

8

IAS 14

Statement Reporting

9

IAS 16

Property, Plant and Equipment

10

IAS 17

Lease

11

IAS 18

Revenue

12

IAS 19

Employee Benefit

13

IAS 20

Accounting for Government Grants and Disclosure of Government Assistance  

14

IAS 21

The Effects of Changes in Foreign Exchange Rate

15

IAS 23

Borrowing Costs

16

IAS 24

Related Party Disclosure

17

IAS 26

Accounting and Reporting by Retirement Benefit Plans

18

IAS 27

Consolidated and Separated Financial Statements

19

IAS 28

Investments in Associations

20

IAS 29

Financial Reporting in Hyper inflationary Economies

21

IAS 31

Interests in Joint Ventures

22

IAS 32

Financial Instrument: Presentation

23

IAS 33

Earnings Per Share

24

IAS 34

Interim Financial Reporting

25

IAS 36

Impairment of Assets

26

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

27

IAS 38

Intangible Assets

28

IAS 39

Financial Instruments: Recognition and Measurement

29

IAS 40

Investment Property

30

IAS 41

Agriculture

 

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