Ias's

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arleneld
arleneld Registered Posts: 56 Regular contributor ⭐
Does anyone have a comprehensive list of these, explained in simpler terms ?

Thanks.

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  • arleneld
    arleneld Registered Posts: 56 Regular contributor ⭐
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    Brilliant, thank you.
  • Nicolaw1702
    Nicolaw1702 Registered Posts: 64 Regular contributor ⭐
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    Is this for the DFS exam? Do you have to learn them all.

    Hope not :confused1:
  • Steve Collings
    Steve Collings Registered Posts: 997 Epic contributor 🐘
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    Hi,

    There are 37 IFRS/IAS in issue (as at the January 2009 extant), excluding IFRIC and SIC intepretations. 18 are NOT examinable at DFS level, these are:

    IFRS's 1, 2, 4, 6, 7 and 8.

    IAS's 11, 19, 20, 21, 26, 29, 30, 31, 32, 34, 39 and 41.

    Best wishes
    Steve
  • mehmet
    mehmet Registered Posts: 113 Dedicated contributor 🦉
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    To further Steve's post, on the DFS guidance booklet it sets out what you need to know from each standard:

    Click here for download

    If you're struggling to grasp the standards, I'd highly recommend Clare Finch's A Student's Guide to International Financial Reporting Standards.
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