0List of important IAS and IFRS for Financial Reporting (F7) paper.
FINANCIAL STATEMENTS OF SINGEL ENTITY
A. Presentation of Published Financial Statements
IAS 1(revised): Presentation of Financial Statements
B. Accounting for tangible non-current assets
IAS 16: Property, Plant and Equipment
IAS 23: Borrowing Costs
IAS 36: Impairment of Assets
IAS 40: Investment Property
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance
C. Intangible assets and goodwill
IAS 38: Intangible Assets
IFRS 3: Goodwill
D. Revenue Recognition
IFRS 15: Revenue
E. Inventories and Construction Contracts
IAS 2: Inventories
IAS 11: Construction Contracts
F. Accounting for leases
IFRS 16: Leases
G. Accounting for Taxation
IAS 12: Income Taxes
H. Financial Instruments
IAS 32: Financial Instruments: Presentation
IFRS 7: Financial Instruments: Disclosures
IFRS 9: Financial Instruments
I. Earnings per Share
IAS 33: Earnings per share
J. Statement of Cash Flows
IAS 7: Statement of Cash Flows
K. Reporting Financial Performance
IAS 8: Accounting policies, Changes in Accounting Estimates and errors
IAS 10: Events after the reporting period
IFRS 5: Non-Current Assets held for sale and Discontinued Operations
L. Provisions and Contingencies
IAS 37: Provisions, Contingent Liabilities and Contingent Assets
GROUP FINANCIAL STATEMENTS
The Consolidated Statement of Financial Position
IFRS 10: Consolidated Financial Statement
IFRS 3: Business Combinations (revised)
IAS 28: Investments in Associates
