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22 Februari, 2010

MATERI IFRS DAN IAS

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Using IFRS e-Learning

Framework for the Preparation and Presentation of Financial Statements

IAS 1 Presentation of Financial Statements

IAS 2 Inventories

IAS 7 Cash Flow Statements

IAS 8 Accounting policies, Changes in Accounting Estimates and Errors

IAS 10 Events after the Reporting Period

IAS 11 Construction Contracts

IAS 12 Income Taxes

IAS 14 Segment Reporting

IAS 16 Property, Plant and Equipment

IAS 17 Leases

IAS 18 Revenue

IAS 19 Employee Benefits

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 23 Borrowing Costs

IAS 24 Related Party Disclosures

IAS 27 Consolidated and Separate Financial Statements (covers revision to IAS 27 as at December 2003)

IAS 27 Consolidated and Separate Financial Statements (covers revision to IAS 27 as at May 2008) Updated

IAS 28 Accounting for Investments in Associates (covers revision to IAS 28 as at December 2003)

IAS 28 Accounting for Investments in Associates (covers revision to IAS 28 as at May 2008) Updated

IAS 29 Financial Reporting in Hyperinflationary Economies

IAS 31 Financial Reporting of Interests in Joint Ventures (covers revision to IAS 31 as at December 2003)

IAS 31 Financial Reporting of Interests in Joint Ventures (covers revision to IAS 31 as at May 2008) Updated

IAS 32/39 Accounting for financial instruments

IAS 32/39 Hedge Accounting

IAS 32/39 Derecognition of financial instruments

IAS 33 Earnings per share

IAS 34 Interim Financial Statements

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 38 Intangible Assets

IAS 40 Investment Property

IAS 41 Agriculture

IFRIC 12 Service Concession Arrangements

IFRS 1 First-time Adoption of International Financial Reporting Standards

IFRS 2 Share-based Payment

IFRS 3 Business Combinations (covers revision to IFRS 3 as at December 2003)

IFRS 3 Business Combinations (covers revision to IFRS 3 as at May 2008) Updated

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 8 Operating Segments







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