标题: APPLICABLE TO INTERNATIONAL F7 and P2 [打印本页] 作者: Matori 时间: 2016-4-16 16:56 标题: APPLICABLE TO INTERNATIONAL F7 and P2
Key Examinable Standards :APPLICABLE TO INTERNATIONAL F7&P2
StandardsTitleF7P2
IAS 1Presentation of Financial Statements ?
IAS 2Inventories
IAS 7Statement of Cash Flows
IAS 8Accounting Policies, Changes in Accounting Estimates and
Errors
IAS 10Events after the Reporting Period
IAS 11Construction Contracts ?
IAS 12Income Taxes
IAS 16Property, Plant and Equipment ?ImportantImportant
IAS 17Leases ?
IAS 18Revenue ?ImportantImportant
IAS 19Employee Benefits New
IAS 20Accounting for Government Grants and Disclosure of
Government Assistance
IAS 21The Effects of Changes in Foreign Exchange Rates ?New
IAS 23Borrowing Costs
IAS 24Related Party DisclosuresNew
IAS 27Separate Financial Statements
IAS 28Investments in Associates and Joint VenturesImportantImportant
IAS 32Financial Instruments: Presentation ?
IAS 33Earnings per Share
IAS 34Interim Financial ReportingNew
IAS 36Impairment of Assets ?ImportantImportant
IAS 37Provisions, Contingent Liabilities and Contingent Assets
IAS 38Intangible Assets
IAS 39Financial Instruments: Recognition and Measurement
IAS 40Investment Property
IFRS 1First-time Adoption of International Financial Reporting StandardsNew
IFRS 2Share-based PaymentNew
IFRS 3 (revised)Business CombinationsImportantImportant
IFRS 5Non-Current Assets Held for Sale and Discontinued Operations
IFRS 7Financial Instruments: Disclosures ?
IFRS 8Operating SegmentsNew
IFRS 9Financial InstrumentsImportantImportant
IFRS 10Consolidated Financial StatementsImportantImportant
IFRS 11Joint ArrangementsNew
IFRS 12Disclosure of interests in Other EntitiesNew
IFRS 13Fair Value Measurement
IFRS for SMEsIFRS for Small and Medium sized Entities ?New
