APPLICABLE TO INTERNATIONAL F7 and P2

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來源: 正保會計網校編輯： 2013/12/05 16:01:44　字體：大小

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Key Examinable Standards :APPLICABLE TO INTERNATIONAL F7&P2

Standards	Title	F7	P2
IAS 1	Presentation of Financial Statements ?
IAS 2	Inventories
IAS 7	Statement of Cash Flows
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 16	Property, Plant and Equipment ?	Important	Important
IAS 17	Leases ?
IAS 18	Revenue ?	Important	Important
IAS 19	Employee Benefits		New
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance
IAS 21	The Effects of Changes in Foreign Exchange Rates ?		New
IAS 23	Borrowing Costs
IAS 24	Related Party Disclosures		New
IAS 27	Separate Financial Statements
IAS 28	Investments in Associates and Joint Ventures	Important	Important
IAS 32	Financial Instruments: Presentation ?
IAS 33	Earnings per Share
IAS 34	Interim Financial Reporting		New
IAS 36	Impairment of Assets ?	Important	Important
IAS 37	Provisions, Contingent Liabilities and Contingent Assets
IAS 38	Intangible Assets
IAS 39	Financial Instruments: Recognition and Measurement
IAS 40	Investment Property
IFRS 1	First-time Adoption of International Financial Reporting Standards		New
IFRS 2	Share-based Payment		New
IFRS 3 (revised)	Business Combinations	Important	Important
IFRS 5	Non-Current Assets Held for Sale and Discontinued Operations
IFRS 7	Financial Instruments: Disclosures ?
IFRS 8	Operating Segments		New
IFRS 9	Financial Instruments	Important	Important
IFRS 10	Consolidated Financial Statements	Important	Important
IFRS 11	Joint Arrangements		New
IFRS 12	Disclosure of interests in Other Entities		New
IFRS 13	Fair Value Measurement
IFRS for SMEs	IFRS for Small and Medium sized Entities ?		New