IAS and IFRS | Push Digits Chartered Accountants

Standards

#	Name	Issued
IFRS for Banks	IFRS for Banks
IFRS 2	Share Based Payment	2004
IFRS 3	Business Combination	2008
IFRS 6	Exploration for and Evaluation of Mineral Resources	2004
IFRS 8	Operating Segments	2006
IFRS 9	Financial Instruments	2014
IFRS 10	Consolidated Financial Statements	2011
IFRS 11	Joint Arrangements	2011
IFRS 12	Disclosure of Interests in Other Entities	2011
IFRS 15	Revenue from Contracts with Customers	2014
IFRS 16	Leases	2016

#	Name	Practical Application of the Standard	Issued
IAS 1	Presentation of Financial Statements		2007
IAS 2	Inventories		2005
IAS 7	Statement of Cash Flows		1992
IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors		2003
IAS 10	Events After the Reporting Period		2003
IAS 12	Incom Taxes		2003
IAS 16	Property, Plant and Equipment		2003
IAS 19	Employee Benefits		1998
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance		1983
IAS 21	The Effects of Changes in Foreign Exchange Rates		2003
IAS 23	Borrowing Costs		2007
IAS 24	Related Party Disclosures		2009
IAS 26	Accounting and Reporting by Retirement Benefit Plans		1987
IAS 27	Separate Financial Statements		2011
IAS 28	Investments in Associates and Joint Ventures		2011
IAS 32	Financial Instruments: Disclosure and Presentation		2003
IAS 34	Interim Financial Reporting		1998
IAS 36	Impairment of Assets		2004
IAS 37	Provision, Contingent Liability and Contingent Asset		1998
IAS 41	Agriculture		2001

#	Name	Issued
IFRIC 2	MEMBERS’ SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS	2004
IFRIC 5	RIGHTS TO INTERESTS ARISING FROM DECOMMISSIONING, RESTORATION AND ENVIRONMENTAL REHABILITATION FUNDS	2004

#	Name	Issued
SIC-7	INTRODUCTION OF THE EURO	1998
SIC-10	GOVERNMENT ASSISTANCE – NO SPECIFIC RELATION TO OPERATING ACTIVITIES	1998
SIC-25	INCOME TAXES – CHANGES IN THE TAX STATUS OF AN ENTITY OR ITS SHAREHOLDERS	2000
SIC-27	EVALUATING THE SUBSTANCE OF TRANSACTIONS IN THE LEGAL FORM OF A LEASE	2000
SIC-29	SERVICE CONCESSION ARRANGEMENTS: DISCLOSURES	2001
SIC-31	REVENUE – BARTER TRANSACTIONS INVOLVING ADVERTISING SERVICES	2001
SIC-32	INTANGIBLE ASSETS – WEB SITE COSTS	2001

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