IAS Summaries

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IAS Summaries

Select a presentation of the summaries of International Accounting Standards from the list below. To view the original full version, please visit the International Accounting Standards Board website.

#	Article Title
1	IAS 1 Preparation of Financial Statements
2	IAS 2 Inventories
3	IAS 7 Cash Flow Statements
4	IAS 8 Accounting Policies, Changes In Accounting Estimates And Errors
5	IAS 10 Events After The Balance Sheet Date
6	IAS 11 Construction Contracts
7	IAS 12 Income Taxes
8	IAS 14 Segment Reporting
9	IAS 16 Property Plant And Equipment
10	IAS 17 Leases
11	IAS 18 Revenue
12	IAS 21 The Effect of Changes in Foreign Exchange Rates
13	IAS 23 Borrowing Costs
14	IAS 24 Related Party Transactions
15	IAS 26 Retirement Benefit Plans
16	IAS 27 Consolidated and separate financial statements
17	IAS 28 Investment in Associates
18	IAS 29 Financial Reporting in Hyperinflationary Economies
19	IAS 31 Interests in Joint Ventures
20	IAS 38 Intangible Assets
21	IAS 40 Investment Property