محتويات الكتاب
TABLE OF CONTENTS 3
IFRS 1 FIRST-TIME ADOPTION OF IFRSS 5
IFRS 2 SHARE-BASED PAYMENT 6
IFRS 3 BUSINESS COMBINATIONS 7
IFRS 4 INSURANCE CONTRACTS 8
IFRS 5 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS 9
IFRS 6 EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES 10
IFRS 7 FINANCIAL INSTRUMENTS: DISCLOSURES 11
IFRS 8 OPERATING SEGMENTS 12
IFRS 9 FINANCIAL INSTRUMENTS 13
IFRS 10 CONSOLIDATED FINANCIAL STATEMENTS 19
IFRS 11 JOINT ARRANGEMENTS 21
IFRS 12 DISCLOSURE OF INTERESTS IN OTHER ENTITIES 23
IFRS 13 FAIR VALUE MEASUREMENT 25
IFRS 14 REGULATORY DEFERRAL ACCOUNTS 27
IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS 28
IFRS 16 LEASES 32
IFRS 17 INSURANCE CONTRACTS 35
IAS 1 PRESENTATION OF FINANCIAL STATEMENTS 39
IAS 2 INVENTORIES 40
IAS 7 STATEMENT OF CASH FLOWS 41
IAS 8 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS 42
IAS 10 EVENTS AFTER THE REPORTING PERIOD 43
IAS 12 INCOME TAXES 44
IAS 16 PROPERTY PLANT AND EQUIPMENT 45
IAS 19 EMPLOYEE BENEFITS 46
IAS 20 GOVERNMENT GRANTS 47
IAS 21 THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES 48
IAS 23 BORROWING COSTS 49
IAS 24 RELATED PARTY DISCLOSURES 50
IAS 26 ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS 52
IAS 27 SEPARATE FINANCIAL STATEMENTS 53
IAS 28 INVESTMENTS IN ASSOCIATES AND JOINT VENTURES 54
IAS 29 FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES 55
IAS 32 FINANCIAL INSTRUMENTS: PRESENTATION 56
IAS 33 EARNINGS PER SHARE 57
IAS 34 INTERIM FINANCIAL REPORTING 58
IAS 36 IMPAIRMENT OF ASSETS 59
IAS 37 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS 60
4
IAS 38 INTANGIBLE ASSETS 61
IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT 62
IAS 40 INVESTMENT PROPERTY 67
IAS 41 AGRICULTURE 68
IFRIC 1 CHANGES IN EXISTING DECOMMISSIONING, RESTORATION AND SIMILAR LIABILITIES 69
IFRIC 2 MEMBERS’ SHARES IN CO-OPERATIVE ENTITIES AND SIMILAR INSTRUMENTS 70
IFRIC 5 RIGHTS TO INTERESTS ARISING FROM DECOMMISSIONING, RESTORATION AND
ENVIRONMENTAL REHABILITATION FUNDS 71
IFRIC 6 LIABILITIES ARISING FROM PARTICIPATING IN A SPECIFIC MARKET: WASTE ELECTRICAL AND
ELECTRONIC EQUIPMENT 72
IFRIC 7 APPLYING THE RESTATEMENT APPROACH UNDER IAS 29 FINANCIAL REPORTING IN
HYPERINFLATIONARY ECONOMIES 73
IFRIC 9 REASSESSMENT OF EMBEDDED DERIVATIVES 74
IFRIC 10 INTERIM FINANCIAL REPORTING AND IMPAIRMENT 75
IFRIC 12 SERVICE CONCESSION ARRANGEMENTS 76
IFRIC 14 IAS 19: THE LIMIT ON A DEFINED BENEFIT ASSET, MINIMUM FUNDING REQUIREMENTS AND
THEIR INTERACTION 77
IFRIC 16 HEDGES OF A NET INVESTMENT IN A FOREIGN OPERATION 78
IFRIC 17 DISTRIBUTION OF NON-CASH ASSETS TO OWNERS 79
IFRIC 19 EXTINGUISHING FINANCIAL LIABILITIES WITH EQUITY INSTRUMENTS 80
IFRIC 20 STRIPPING COSTS IN THE PRODUCTION PHASE OF A SURFACE MINE 81
IFRIC 21 LEVIES 82
IFRIC 22 FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION 83
IFRIC 23 UNCERTAINTY OVER INCOME TAX TREATMENTS 84
SIC-7 INTRODUCTION OF THE EURO 85
SIC-10 GOVERNMENT ASSISTANCE: NO SPECIFIC RELATION TO OPERATING ACTIVITIES 86
SIC-25 INCOME TAXES: CHANGES IN THE TAX STATUS OF AN ENTITY OR ITS SHAREHOLDERS 87
SIC-29 SERVICE CONCESSION ARRANGEMENTS: DISCLOSURE 88
SIC-32 INTANGIBLE ASSETS: WEBSITE COSTS 89
من محافظة الشرقية اعمل مهندس كمبيوتر وشبكات واعمل مدون واهتم بمجال التقنيه والشبكات والتسويق اليكتروني
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