1. IAS & IFRS – a bird’s eye view
Presentation of accounts
Tangible and intangible fixed assets
Inventories
Financial instruments
Key areas affecting P/L and B/S
Disclosure
Group accounts
Listed company specific

2. Overview of IAS & IFRS Presentation of accounts
IAS 1: Presentation of financial statements
IAS 7: Cash flow statements
IAS 8: Accounting policy changes etc
IFRS 1: First-time adoption of IFRS
IFRS 5: Non-current assets held for sale and discontinued operations

3. Overview of IAS & IFRS Tangible and intangible fixed assets
IAS 16: Property, plant and equipment
IAS 17: Leases
IAS 36: Impairment of assets
IAS 38: Intangible assets
IAS 40: Investment property
IFRS 3: Business combinations
IFRS 13: Fair value measurement

4. Overview of IAS &IFRS Inventories IAS 2: Inventories
IAS 11: Construction contracts
IAS 41: Agriculture

5. Overview of IAS & IFRS Financial instruments
IAS 32: Financial instruments: Presentation
IAS 39: Recognition and measurement
IFRS 7: Financial instruments: Disclosures

6. Overview of IAS & IFRS Key areas affecting P/L and B/S IAS 18: Revenue
IAS 37: Provisions and contingencies
IAS 12: Income taxes
IAS 19: Employee benefits
IFRS 2: Share-based payment

7. Overview of IAS & IFRS Key areas affecting disclosures
IAS 10: Events after the balance sheet date
IAS 24: Related party disclosures

8. Overview of IAS & IFRS Group accounts IAS 27: Consolidated accounts
IFRS 3: Business combinations
IAS 28: Investments in associates
IAS 31: Interests in joint ventures
IAS 21: Changes in foreign exchange rates

9. Overview of IAS & IFRS Listed company specific
IFRS 8: Segment reporting
IAS 33: Earnings per share
IAS 34: Interim financial reporting

10. IAS 1 Presentation of financial statements
Balance sheet
Income statement / profit and loss account
Statement of changes in equity
Statement of cash flows (IAS 7)

11. IAS 1 Presentation of financial statements
Statement of financial position (balance sheet)
Statement of comprehensive income: (2 parts)
an income statement (to profit after tax)
& STRGL Statement of recognised gains and losses
Line 1 - Profit after tax
Line 2 - Other comprehensive income (revaluations foreign exchange etc.)
Statement of changes in equity for the period
Statement of cash flows (IAS 7)

12. IAS 1 Presentation of financial statements
Main rules regarding the presentation of financial statements
Faithful representation
Compliance with IAS / IFRS
Accounting policies
Going concern
Accruals accounting method
Consistency of presentation
Materiality and aggregation
No-offsetting principle
Comparative information

13. Statement of financial position

14. Statement of comprehensive income

15. Statement of comprehensive income

16. Statement of changes in equity

18. List of IAS 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 Periods
IAS 11
Construction Contracts
IAS 12
Income Taxes
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

19. List of IAS IAS 21 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 And Separate Financial Statements
(superceded EU – Other )
Separate Financial Statements
(EU – Other )
IAS 28
Investments In Associates
Investments In Associates And Joint Ventures

20. List of IAS IAS 29 Financial Reporting In Hyperinflationary Economies
Interests in Joint Ventures
IAS 32
Financial Instruments: Presentation
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

21. List of IFRS
IFRS 1
First Time Adoption of International Financial Reporting Standards
IFRS 2
Share-Based Payment
IFRS 3
Business Combinations
IFRS 4
Insurance Contracts
IFRS 5
Non-Current Assets Held For Sale And Discontinued Operations
IFRS 6
Exploration For And Evaluation Of Mineral Resources
IFRS 7
Financial Instruments; Disclosures

22. List of IFRS IFRS 8 Operating Segments IFRS 9
Financial Instruments (not adopted by EU)
IFRS 10
Consolidated Financial Statements
(EU – Other )
IFRS 11
Joint Arrangements (EU – Other )
IFRS 12
Disclosure Of Interests In Other Entities
IFRS 13
Fair Value Measurement
( In All Countries)