APPLICABLE TO INTERNATIONAL F7 and P2

Standards

Title

F7

P2

IAS 1

Presentation of Financial Statements ?

IAS 2

Inventories

IAS 7

Statement of Cash Flows

IAS 8

Accounting Policies, Changes in Accounting Estimates and

Errors

IAS 10

Events after the Reporting Period

IAS 11

Construction Contracts ?

IAS 12

Income Taxes

IAS 16

Property, Plant and Equipment ?

Important

Important

IAS 17

Leases ?

IAS 18

Revenue ?

Important

Important

IAS 19

Employee Benefits

New

IAS 20

Accounting for Government Grants and Disclosure of

Government Assistance

IAS 21

The Effects of Changes in Foreign Exchange Rates ?

New

IAS 23

Borrowing Costs

IAS 24

Related Party Disclosures

New

IAS 27

Separate Financial Statements

IAS 28

Investments in Associates and Joint Ventures

Important

Important

IAS 32

Financial Instruments: Presentation ?

IAS 33

Earnings per Share

IAS 34

Interim Financial Reporting

New

IAS 36

Impairment of Assets ?

Important

Important

IAS 37

Provisions, Contingent Liabilities and Contingent Assets

IAS 38

Intangible Assets

IAS 39

Financial Instruments: Recognition and Measurement

IAS 40

Investment Property

IFRS 1

First-time Adoption of International Financial Reporting Standards

New

IFRS 2

Share-based Payment

New

IFRS 3 (revised)

Business Combinations

Important

Important

IFRS 5

Non-Current Assets Held for Sale and Discontinued Operations

IFRS 7

Financial Instruments: Disclosures ?

IFRS 8

Operating Segments

New

IFRS 9

Financial Instruments

Important

Important

IFRS 10

Consolidated Financial Statements

Important

Important

IFRS 11

Joint Arrangements

New

IFRS 12

Disclosure of interests in Other Entities

New

IFRS 13

Fair Value Measurement

IFRS for SMEs

IFRS for Small and Medium sized Entities ?

New