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This page provides a simple browsing interface for finding entities described by a property and a named value. Other available search interfaces include the page property search, and the ask query builder.

List of results

• IAS 19 Employee Benefits  + (IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies)
• IAS 2 Inventories  + (IAS 2 provides guidance for determining the cost of inventories and the subsequent recognition of the cost as an expense, including any write-down to net realizable value)
• IAS 20 Accounting For Government Grants & Assistance  + (IAS 20 defines and specifies the accounting for government grants and disclosure of government assistance.)
• IAS 21 Effects Of Foreign Exchange Rates  + (IAS 21 prescribes how an entity should account for foreign transactions and convert currencies)
• IAS 23 Borrowing Costs  + (IAS 23 provides guidance on how to measure borrowing costs, particularly when the costs of acquisition, construction or production are funded by an entity’s general borrowings)
• IAS 24 Related Party Disclosures  + (IAS 24 requires an entity to disclose key management personnel compensation in total and by category as defined)
• IAS 26 Retirement Benefit Plans  + (IAS 26 prescribes the minimum content of the financial statements of retirement benefit plans)
• IAS 27 Separate Financial Statements  + (IAS 27 prescribes the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity elects, or is required by local regulations, to present separate financial statements)
• IAS 28 Investments In Associates & Joint Ventures  + (IAS 28 requires an investor to account for its investment in associates using the equity method)
• IAS 29 Hyper-inflationary Economies  + (IAS 29 applies to any entity whose functional currency is the currency of a hyper-inflationary economy)

• IAS 32 Presentation  + (IAS 32 specifies presentation for financial instruments)

• IAS 33 Earnings Per Share  + (IAS 33 deals with the calculation and presentation of earnings per share (EPS))
• IAS 34 Interim Financial Reporting  + (IAS 34 prescribes the minimum content of an interim financial report if a company decides to publish an interim report using IFRS Standards)
• IAS 36 Impairment Of Assets  + (IAS 36 prescribes that an asset must not be carried in the financial statements at more than the highest amount to be recovered through its use or sale)
• IAS 37 Provisions, Contingent Liabilities & Contingent Assets  + (IAS 37 defines and specifies the accounting for and disclosure of provisions, contingent liabilities, and contingent assets)
• IAS 38 Intangible Assets  + (IAS 38 sets out the criteria for recognizing and measuring intangible assets and requires disclosures about them)
• IAS 39 Recognition & Measurement*  + (IAS 39 establishes principles for recognizing and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. Superseded by IFRS 9)
• IAS 40 Investment Property  + (IAS 40 sets the accounting rules for investment property (e.g. buildings, part of a building))
• IAS 41 Agriculture  + (IAS 41 prescribes the accounting treatment, financial statement presentation, and disclosures related to agricultural activity)
• IAS 7 Statement Of Cash Flows  + (IAS 7 prescribes how to present information in a statement of cash flows about how an entity’s cash and cash equivalents changed during the period)
• IAS 8 Accounting Policies, Changes In Estimates & Errors  + (IAS 8 prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors)