INTERNATIONAL ACCOUNTING STANDARDS

International Accounting Standards

IFRS Standards

IFRS1: First-time adoption of international financial reporting standards
IFRS2: Share-based payment
IFRS3: Business combinations
IFRS4: lnsurance contracts
IFRS5: Non-current assets held for sale and discontinued operations
IFRS6: Exploration and production assets for energy and utilities
IFRS7: Financial instruments: disclosures

IAS Standards

IAS1: Presentation of financial statements
IAS2: lnventories
IAS7: Cash flow statements
IAS8: Accounting policies, changes in accounting estimates and errors

IAS10: Events after the balance sheet date
IAS11: Construction contracts
IAS12: lncome taxes
IAS14: Segmentreporting
IAS16: Property, plant and equipment
IAS17: Leases
IAS18: Revenue
IAS19: Employee benefits
IAS20: Accounting for government grants and disclosure of government assistance
IAS21: The effect of changes in foreign exchange rates
IAS23: Borrowing costs
IAS24: Related party disclosures
IA526: Accounting and reporting by retirement benefit plars
IAS27: Consolidated and separate financial statements
IAS28: investments in associates
IAS29: Financial reporting in hyper-inflationary economies
IAS30: Disclosures in the financial statements of banks and similar financial institutions
IAS31: interests in joint ventures
IAS32: Financial instruments: disclosure and presentation
IAS33: Earnings per share
IAS34: Interim financial reporting
IAS36: impairment of assets
IAS37: Provisions, contingent liabilities and contingent assets
IAS38: Intangible assets
IAS39: Financial instruments: recognition and measurement
IAS40: Investment property
IAS41: Agriculture