FAQ

  • What is IFRS?

  • What is International Accounting Standards Board (IASB)?

  • What is the structure of  IASC  foundation?

  • How widespread is the adoption of IFRS around the world?

  • What is the International Accounting Standards Committee (IASC)?

  • What is the IFAC?

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Laws and standards
RA law on Accounting (pdf format )
RA law on Audit Activity (pdf format )
Framework for the Preparation and Presentation of Financial Statements (pdf format )
International Financial Reporting Standards (IFRSs)
IFRS 01First-time Adoption of International Financial Reporting Standards (pdf format )
IFRS 02Share based Payment (pdf format )
IFRS 03Business Combinations (pdf format )
IFRS 04Insurance Contracts (pdf format )
IFRS 05Non current Assets Held for Sale and Discontinued Operations (pdf format )
IFRS 06Exploration for and Evaluation of Mineral Resources (pdf format )
IFRS 07Financial Instruments: Disclosures (pdf format )
IFRS 08Operating Segments (pdf format )
IFRS 09Financial Instruments (pdf format )
IFRS 10Consolidated Financial Statements (pdf format )
IFRS 11Joint Arrangements (pdf format )
IFRS 12Disclosure of Interests in Other Entities (pdf format )
IFRS 13Fair Value Measurement (pdf format )
International Accounting Standards
IAS 1Presentation of Financial Statements (pdf format )
IAS 2Inventories (pdf format )
IAS 7Statement of Cash Flows (pdf format )
IAS 8Accounting Policies, Changes in Accounting Estimates and Errors (pdf format )
IAS 10Events after the Reporting Period (pdf format )
IAS 11Construction Contracts (pdf format )
IAS 12Income Taxes (pdf format )
IAS 16Property, Plant and Equipment (pdf format )
IAS 17Leases (pdf format )
IAS 18Revenue (pdf format )
IAS 19Employee Benefits (pdf format )
IAS 20Accounting for Government Grants and Disclosure of Government Assistance (pdf format )
IAS 21The Effects of Changes in Foreign Exchange Rates (pdf format )
IAS 23Borrowing Costs (pdf format )
IAS 24Related Party Disclosures (pdf format )
IAS 26Accounting and Reporting by Retirement Benefit Plans (pdf format )
IAS 27Consolidated and Separate Financial Statements (pdf format )
IAS 28Investments in Associates (pdf format )
IAS 29Financial Reporting in Hyperinflationary Economies (pdf format )
IAS 32Financial Instruments: Presentation (pdf format )
IAS 33Earnings per Share (pdf format )
IAS 34Interim Financial Reporting (pdf format )
IAS 36Impairment of Assets (pdf format )
IAS 37Provisions, Contingent Liabilities and Contingent Assets (pdf format )
IAS 38Intangible Assets (pdf format )
IAS 39Financial Instruments: Recognition and Measurement (pdf format )
IAS 40Investment Property (pdf format )
IAS 41Agriculture (pdf format )
Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC)
IFRIC 01Changes in Existing Decommissioning, Restoration and Similar Liabilities (pdf format )
IFRIC 02Members’ Shares in Co operative Entities and Similar Instruments (pdf format )
IFRIC 04Determining whether an Arrangement contains a Lease (pdf format )
IFRIC 05Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (pdf format )
IFRIC 06Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment (pdf format )
IFRIC 07Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (pdf format )
IFRIC 10Interim Financial Reporting and Impairment (pdf format )
IFRIC 12Service Concession Arrangements (pdf format )
IFRIC 13Customer Loyalty Programmes (pdf format )
IFRIC 14IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (pdf format )
IFRIC 15Agreements for the Construction of Real Estate (pdf format )
IFRIC 16Hedges of a Net Investment in a Foreign Operation (pdf format )
IFRIC 17Distributions of Non-cash Assets to Owners (pdf format )
IFRIC 18Transfer of Assets from Customers (pdf format )
IFRIC 19   Extinguishing Financial Liabilities with Equity Instruments (pdf format )
IFRIC 20

   Stripping Costs in the Production Phase of a Surface Mine

(pdf format )
SIC 07Introduction of the Euro (pdf format )
SIC 10Government Assistance—No Specific Relation to Operating Activities (pdf format )
SIC 15Operating Leases—Incentives (pdf format )
SIC 25Income Taxes—Changes in the Tax Status of an Entity or its Shareholders (pdf format )
SIC 27Evaluating the Substance of Transactions Involving the Legal Form of a Lease (pdf format )
SIC 29Service Concession Arrangements: Disclosures (pdf format )
SIC 31Revenue—Barter Transactions Involving Advertising Services (pdf format )
SIC 32Intangible Assets—Web Site Costs (pdf format )
 
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