IAS 1
Presentation of financial statements - comparability
IAS 2
Inventories - measured at lower of net realisable value
IAS 7
Categorising cash flows into operating, investing and financing activities
IAS 8
Provides rules on changing accounting policies IFRS102 -> 105
IAS 12
show future tax implications now as a deferred asset or liability
IAS 16
Revaluation or cost model (PPE)
IAS 21
Reporting foreign exchange rates at the correct rate and date
IAS 24
Related party disclosure
IAS 32
is the item a debt (loan that needs repaying) or is it equity (no obligation to repay, like ordinary shares)
IAS 36
Impairment of Assets
IAS 37
Provisions (tax/warranty)
IAS 38
Treatment of intangible assets (patents, brands, software)
IFRS 5
NCA - Held for sale (when asset readily available to sell).
IFRS 9
Loans, stocks & bonds classification and measurements
IFRS 15
When and how much revenue to record (when ownership transfers to customer)
IFRS 16
how to account for rentals or leases
