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    This document provides a table of contents for flow charts on 25 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) covering topics such as presentation of financial statements, inventories, cash flows, accounting policies, income taxes, property and equipment, government grants, foreign exchange rates, borrowing costs, separate financial statements, financial instruments, earnings per share, impairment of assets, provisions, share-based payments, business combinations, operating segments, revenue, and leases. The flow charts were created by Bilal Khalid Khan, an FCA, and can be found on their website www.cloudoutglobal.com.

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    This document provides a table of contents for flow charts on 25 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) covering topics such as presentation of financial statements, inventories, cash flows, accounting policies, income taxes, property and equipment, government grants, foreign exchange rates, borrowing costs, separate financial statements, financial instruments, earnings per share, impairment of assets, provisions, share-based payments, business combinations, operating segments, revenue, and leases. The flow charts were created by Bilal Khalid Khan, an FCA, and can be found on their website www.cloudoutglobal.com.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    27 views27 pages

    25 ISA IFRS Flow Charts 1692278182

    Uploaded by

    Post Picture
    This document provides a table of contents for flow charts on 25 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) covering topics such as presentation of financial statements, inventories, cash flows, accounting policies, income taxes, property and equipment, government grants, foreign exchange rates, borrowing costs, separate financial statements, financial instruments, earnings per share, impairment of assets, provisions, share-based payments, business combinations, operating segments, revenue, and leases. The flow charts were created by Bilal Khalid Khan, an FCA, and can be found on their website www.cloudoutglobal.com.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 27

    FLOW CHARTS ON

    IAS & IFRS

    (25) Flow
    Charts

    By: Bilal Khalid Khan (FCA)

    www.cloudoutglobal.com
    Table of Contents
    Conceptual Framework

    Ethics

    IAS-01 Presentation of Financial Statements

    IAS-02 Inventories

    IAS-07 Statement of Cash Flows

    IAS-08 Accounting Policies, Changes in Accounting Estimates


    and Errors

    IAS-10 Events After the Reporting Period

    IAS-12 Income Taxes

    IAS-16 Property, Plant and Equipment

    IAS-19 Employees 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-27 Separate Financial Statements

    IAS-32 Financial Instruments: Presentation

    IAS-33 Earning Per Share

    IAS-36 Impairment of Assets

    IAS-37 Provisions, Contingent Liabilities and Contingent


    Assets

    IFRS-02 Share Based Payements

    IFRS-03 Business Combinations

    IFRS-08 Operating Segments

    IFRS-09 Financial Instruments

    IFRS-10 Consolidated Financial Statements

    IFRS-15Revenue from Contracts with Customers

    IFRS-16 Leases

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