P A R Y & Co
 
P A R Y & CO
 
 
PROFESSIONAL SERVICES

List of International Accounting Standards (IAS)

  • IAS 1: Presentation of Financial Statements
  • IAS 2: Inventories
  • IAS 7: Cash Flow Statements
  • IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
  • IAS 10: Events After the Balance Sheet Date.
  • IAS 11: Construction Contracts
  • IAS 12: Income Taxes
  • IAS 14: Segment Reporting (superseded by IFRS 8 on January 1, 2008)
  • IAS 16: Property, Plant and Equipment
  • IAS 17: Leases
  • IAS 18: Revenue
  • IAS 19: Employee Benefits
  • IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
  • IAS 21: The Effects of Changes in Foreign Exchange Rates
  • IAS 23: Borrowing Costs
  • IAS 24: Related Party Disclosures
  • IAS 26: Accounting and Reporting by Retirement Benefit Plans
  • IAS 27: Consolidated Financial Statements
  • IAS 28: Investments in Associates
  • IAS 29: Financial Reporting in Hyperinflationary Economies
  • IAS 31: Interests in Joint Ventures
  • IAS 32: Financial Instruments: Presentation (Financial instruments disclosures are in IFRS 7 Financial Instruments: Disclosures, and no longer in IAS 32)
  • IAS 33: Earnings Per Share
  • IAS 34: Interim Financial Reporting
  • IAS 36: Impairment of Assets
  • IAS 37: Provisions, Contingent Liabilities and Contingent Assets
  • IAS 38: Intangible Assets
  • IAS 39: Financial Instruments: Recognition and Measurement
  • IAS 40: Investment Property
  • IAS 41: Agriculture