International Financial Reporting Standards
= Full coverage = Partial coverage
Purpose of standards of Framework through the lens of ‹IR›
About |
---|
Provide high quality, transparent and comparable information for investors, provide world capital markets with a common language for financial reporting, promote capital market stability through transparent financial reporting and promote consistent application of standards |
Scope of standards of Framework through the lens of ‹IR›
IFRS AND FINANCIAL CAPITAL
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
IAS 17 Leases
IAS 23 Borrowing Costs
IFRS 7 Financial Instruments: Disclosures
IFRS 9 Classification of Financial Instruments
IFRS 11 Joint Arrangements
IFRS 15 Revenue
IFRS AND MANUFACTURED CAPITAL
IAS 2 Accounting for Inventories
IAS 11 Construction Contracts
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 36 Impairment of Assets
IFRIC 6 Liabilities Arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment
IFRIC 15 Agreements for the Construction of Real Estate
IFRS AND INTELLECTUAL CAPITAL
IAS 38 Intangible Assets
IFRS 3 Business Combinations
IFRS 11 Joint Arrangements
IFRS AND HUMAN CAPITAL
IAS 19 Employee Benefits
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IFRS 2 Share-based Payment
IFRS AND NATURAL CAPITAL
IFRS 6 Exploration for and Evaluation of Mineral Resources
IAS 41 Agriculture
IFRIC 6 Liabilities Arising from Participating in Specific Market – Waste Electrical and Electronic Equipment
IFRIC 20 Stripping Costs for the Production Phase of a Surface Mine
Content of standards of Framework through the lens of ‹IR›
IFRS AND ORGANIZATIONAL OVERVIEW AND EXTERNAL ENVIRONMENT
IAS 1 Presentation of Financial Statements, Description of the Business
IFRS 8 Operating Segments
IFRS 12 Disclosures of Interests in Other Entities
IFRS AND BUSINESS MODEL
IFRS 3 Business Combinations
IFRS 8 Operating Segments
IFRS 9 Classification of Financial Instruments
IFRS AND RISKS AND OPPORTUNITIES
IAS 1 Presentation of Financial Statements, Going Concern
IAS 1 Presentation of Financial Statements, Uncertainties Arising from Estimation
IAS 17 Leases, Operating Lease Disclosures
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IFRS 7 Financial Instruments: Disclosures
IFRS 12 Disclosures of Interests in Other Entities
IFRS AND STRATEGY AND RESOURCE ALLOCATION
IAS 38 Intangible Assets, Research and Development
IFRS 8 Operating Segments
IFRS AND PERFORMANCE
IAS 1 Presentation of Financial Statements
IAS 1 Presentation of Financial Statements, Other Comprehensive Income
IAS 1 Presentation of Financial Statements, Statement of Shareholders’ Equity
IAS 7 Statement of Cash Flows
IAS 33 Earnings Per Share