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Subjects Code
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Subjects
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Level - I |
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Introduction to International Financial Reporting Standards Conceptual Framework for
Financial Reporting |
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IAS 1 |
Presentation of Financial Statements |
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IAS 2 |
Inventories |
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IAS 7 |
Statement of Cash Flows |
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IAS 8 |
Accounting Policies, Changes in Accounting Estimates and Errors |
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IAS 10 |
Events After the Reporting Period |
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IAS 11 |
Construction Contracts |
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IAS 12 |
Income Taxes |
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IAS 16 |
Property, Plant and Equipment |
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IAS 17 |
Leases |
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IAS 18 |
Revenue |
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IAS 19 |
Employee Benefits |
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IAS 20 |
Accounting for Government Grants and Disclosure of Government Assistance |
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IAS 23 |
Borrowing Costs |
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IAS 26 |
Accounting and Reporting by Retirement Benefit Plans |
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IAS 36 |
Impairment of Assets |
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IAS 37 |
Provisions, Contingent Liabilities and Contingent Assets |
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IAS 38 |
Intangible Assets |
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IAS 40 |
Investment Property |
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IAS 41 |
Agriculture |
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IFRS 5 |
Non-current Assets Held for Sale and Discontinued Operations |
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IFRS 6 |
Exploration for and Evaluation of Mineral Assets |
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IFRS 8 |
Operating Segments |
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IFRIC |
International Financial Reporting Standards Interpretation Committee (Relevant Interpretations) |
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SICs |
Standard Interpretations Committee (Relevant Interpretations) |
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Special
Pronouncement |
Conceptual Framework for Financial Statements 2010 |
|
Level - II |
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IAS 21 |
The Effects of Changes in Foreign Exchange Rates |
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IAS 24 |
Related Party Disclosures |
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IAS 27 |
Separate Financial Statements |
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IAS 28 |
Investments in Associates and Joint Ventures |
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IAS 32 |
Financial Instruments: Presentation |
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IAS 33 |
Earnings Per Share |
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IAS 34 |
Interim Financial Reporting |
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IAS 39 |
Financial Instruments: Recognition and Measurement |
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IFRS 1 |
First-time Adoption of International Financial Reporting Standards |
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IFRS 2 |
Share-based Payment |
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IFRS 3 |
Business Combinations |
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IFRS 4 |
Insurance Contract |
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IFRS 7 |
Financial Instruments: Disclosures |
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IFRS 9 |
Financial Instruments |
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IFRS 10 |
Consolidated Financial Statements |
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IFRS 11 |
Joint Arrangements |
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IFRS 12 |
Disclosure of Interests in Other Entities |
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IFRS 13 |
Fair Value Measurement |
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IFRS 14 |
Regulatory Deferral Accounts |
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IFRS 15 |
Revenue from Contracts with Customers |
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IFRIC |
International Financial Reporting Standards Interpretation Committee (Relevant
Interpretations) |
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SICs |
Standard Interpretations Committee (Relevant Interpretations) |
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Special
Pronouncement |
IFRS for Small and Medium Size Enterprises
IFRS Practice Statement Management Commentary |