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Accounting Standards and Pronouncements
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
IFRS 1 - First time adoption of IFRS
IAS 1 - Presentation of financial statements
IAS 2 - Inventories
IFRS 2 - Share Payments
IFRS 3 - Business Combinations
IFRS 4 - Insurance Contracts
IFRS 5 - Non current assets held for sale and discontinued operations
IFRS 6 - Exploration for and evaluation of mineral resources
IAS 7 - Cashflow statements
IFRS 7 - Financial Instruments Disclosures
IFRS 8 - Operating Segments
IFRS 10 - Consolidated Financial Statements
IAS 8 - Accounting policies, changes in accounting estimates and errors
IAS 10 - Events after the balance sheet date
IAS 11 - Construction contracts
IAS 12 - Income taxes
IAS 16 - Property, plant and equipment
IAS 17 - Leases
IAS 18 - Revenue
IAS 19 - Employee benefits
IAS 20 - Accounting for government grants and disclosure of government assistance
IAS 21 - The effects of changes in foreign exchange rates
IAS 23 - Borrowing Costs
IAS 24 - Related party disclosures
IAS 26 - Accounting and reporting by retirement benefit plans
IAS 27 - Consolidated and separate financial statements
IAS 28 - Investments in associates
IAS 29 - Financial reporting in Hyperinflationary economies
IAS 31 - Interests in joint ventures
IAS 33 - Earnings per share
IAS 34 - Interim financial reporting
IAS 36 - Impairment of assets
IAS 37 - Provisions, contingent liabilities and contingent assets
IAS 38 - Intangible Assets
IAS 39 - Financial Instruments, accounting and disclosure
IAS 40 - Investment property
IAS 41 - Agriculture
INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC)
IFRIC 1 - Changes in existing decommissioning, restoration and similar liabilities
IFRIC 2 - Members shares in cooperative entities and similar instruments
IFRIC 4 - Determining whether an arrangement contains a lease
IFRIC 5 - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds
IFRIC 7 - Applying the restatement approach under IAS 29 (Financial reporting in hyperinflationary economies)
IFRIC 8 - scope of IFRS 2
IFRIC 9 - Reassessment of embedded derivative
IFRIC 10 - Interim financial reporting and impairment
IFRIC 11 - Group and treasury share transactions
IFRIC 12 - Service concession arrangements
IFRIC 13 - Customer loyalty arrangements
IFRIC 14 - The limit on a defined benefit asset, minimum funding requirements and their interaction
IFRIC 15 - Agreements for the construction of real estate
IFRIC 16 - Hedges of a net investment in foreign operation
IFRIC 17 - Distribution of non cash assets to owners
STANDING INTERPRETATIONS COMMITTEE (SIC)
SIC 7 - Introduction of the Euro
SIC 10 - Government assistance - no specific relation to operating activities
SIC 12 - Consolidation - special purpose entities
SIC 13 - Jointly controlled entities
SIC 15 - Operating lease incentives
SIC 21 - Income taxes - recovery of revaluted non depreciable asset
SIC 21 - Income taxes - recovery of revaluted non depreciable asset
SIC 21 - Income taxes - recovery of revaluted non depreciable asset
SIC 25 - Income Taxes—Changes in the Tax Status of an entity or its shareholders
SIC 29 - Service concession arrangements - Disclosures
SIC 31 - Revenue - Barter Transactions involving advertising services
SIC 32 - Intangible assets - web site costs
Internal Control matters
INTERNAL CONTROL MATTERS
Fixed assets, expenses and costs
Manufacturing & production cycle
Investments, trading assets and other positions
Bank reconciliations
All other issues