ChartAcc

Hint:

• Disclosure standards :
  IFRS 1- First time adoption of IFRS
  IFRS 4- Insurance contracts
  IFRS 8- Operating segments
  IAS 7- Cash flow statements
  IAS 14- Segment reporting
  IAS 24- Related party disclosures
  IAS 30- Disclosures in the statements of banks and similar financial institutions
  IAS 33- Earnings per share
  IAS 34- Interim financial reporting
  
• Presentation and profit :
  IAS 1- Presentation of financial statements
  IAS 8- Accounting policies, changes in accounting estimates and errors
  IAS 18- Revenue
  
• Asset recognition and measurement :
  IAS 2- Inventories
  IFRS 5- Non-current assets held for sale and discontinued operations
  IFRS 6- Exploration for and evaluation of mineral resources
  IFRS 7- Disclosure
  IAS 11- Construction contracts
  IAS 16- Property, plant and equipment
  IAS 17- Leases
  IAS 20- Accounting for government grants and disclosure of government assistance
  IAS 23- Borrowing costs
  IAS 32- Financial instruments - presentation
  IAS 36- Impairment of assets
  IAS 38- Intangible assets
  IAS 39- Financial instruments - recognition and measurement
  IAS 40- Investment Property
  IAS 41- Agriculture
  
• Accounting for liabilities :
  IFRS 2- Share-based payment
  IAS 10- Events after the balance sheet date
  IAS 12- Income taxes
  IAS 19- Employee benefits
  IAS 37- Provisions, contingent liabilities and contingent assets
  
• Group accounting :
  IAS 21- The effects of changes in foreign exchange rates
  IAS 27- Consolidated financial statements and accounting for investment in subsidiaries
  IAS 29- Financial reporting in hyperinflationary economies
  IAS 28- Accounting for investments in associates
  IAS 31- Joint ventures