International Accounting Standards
System
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As promised, I have detailed below the list of IASs examinable from June 2006 for your information. I have not compared them to their FRS equivalent as this may cause confusion/reliance on the FRS.
IFRS1 First time adoption of IFRS
IFRS2 Share based payment
IFRS3 Business combinations
IFRS4 Insurance contracts
IFRS5 Non current assets held for sale and discontinued operations
IAS1 Presentation of financial statements
IAS2 Inventories
IAS7 Cash flow statements
IAS8 Accounting policies, changes in accounting estimates and errors
IAS10 Events after the balance sheet date
IAS11 Construction contracts
IAS12 Income taxes
IAS14 Segmental reporting
IAS16 Property, plant and equipment
IAS17 Leases
IAS18 Revenue
IAS19 Employee benefits
IAS20 Accounting for government grants and disclosure of government assistance
IAS21 Effects of changes in foreign exchange rates
IAS22 Borrowing costs
IAS24 Related party disclosures
IAS26 Accounting and reporting by retirement benefit plans
IAS27 Consolidated and separate financial statements
IAS28 Investment in associates
IAS29 Financial reporting in hyperinflationary economies
IAS30 Disclousres 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 Asset impairment
IAS37 Provision, contingent assets and contingent liabilities
IAS38 Intangible assets
IAS39 Financial instruments - recognition and measurement
IAS40 Investment property
IAS41 Agriculture
IFRS1 First time adoption of IFRS
IFRS2 Share based payment
IFRS3 Business combinations
IFRS4 Insurance contracts
IFRS5 Non current assets held for sale and discontinued operations
IAS1 Presentation of financial statements
IAS2 Inventories
IAS7 Cash flow statements
IAS8 Accounting policies, changes in accounting estimates and errors
IAS10 Events after the balance sheet date
IAS11 Construction contracts
IAS12 Income taxes
IAS14 Segmental reporting
IAS16 Property, plant and equipment
IAS17 Leases
IAS18 Revenue
IAS19 Employee benefits
IAS20 Accounting for government grants and disclosure of government assistance
IAS21 Effects of changes in foreign exchange rates
IAS22 Borrowing costs
IAS24 Related party disclosures
IAS26 Accounting and reporting by retirement benefit plans
IAS27 Consolidated and separate financial statements
IAS28 Investment in associates
IAS29 Financial reporting in hyperinflationary economies
IAS30 Disclousres 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 Asset impairment
IAS37 Provision, contingent assets and contingent liabilities
IAS38 Intangible assets
IAS39 Financial instruments - recognition and measurement
IAS40 Investment property
IAS41 Agriculture
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Comments
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Re:International Accounting Standards
Hi
According to the Guidance notes for this unit, the following are not assessable.
IFRS 1
IFRS 2
IFRS 4
IAS 11
IAS 19
IAS 20
IAS 21
IAS 24
IAS 26
IAS 29
IAS 30
IAS 31
IAS 32
IAS 34
IAS 39
IAS 41
Are you able to confirm this?
Many thanks
Debbie0 -
Re:International Accounting Standards
Still think they should make an audio book on these... would be a nice way of learning in the car on long journeys
yes I am that boring
Regards
Dean0 -
Re:International Accounting Standards
I don't know what is assessable and what isn't as I'm not a tutor - the list was put up for reference purposes only. Granted, I know a lot of them won't be examinable at AAT but as I don't know which these are it would be misleading of me to "guess" - hence why I put the full list up.
Regards
Steve0 -
Re:International Accounting Standards
Hi
I can confirm that Debbie is correct. Our guidance on unit 11 is available here http://www.aat.co.uk/centres/display/store4/item4139/ and gives detail on which IFRS/IAS are assessable and which are not. The guidance and other documents are essential reading for unit 11 candidates.
Paul Bowen
AAT0