PAS

Subdecks (1)

Cards (48)

  • PAS 1
    Presentation of Financial Statements
  • PAS 2
    Inventories
  • PAS 7
    Statement of Cash Flows
  • PAS 8
    Accounting Policies, Changes in Accounting Estimates and Errors
  • PAS 10
    Events After the Reporting Period
  • PAS 12
    Income Taxes
  • PAS 16
    Property, Plant and Equipment
  • PAS 19
    Employee Benefits
  • PAS 20
    Accounting for Government Grants and Disclosure of Government Assistance
  • PAS 21
    The Effects of Changes In Foreign Exchange Rates
  • PAS 23
    Borrowing Costs
  • PAS 24
    Related Party Disclosures
  • PAS 26
    Accounting and Reporting by Retirement Benefit Plans
  • PAS 27
    Separate Financial Statements
  • PAS 28
    Investments in Associates and Joint Ventures
  • PAS 29
    Financial Reporting in Hyperinflationary Economies
  • PAS 32
    Financial Instruments: Presentation
  • PAS 33
    Earnings per Share
  • PAS 34
    Interim Financial Reporting
  • PAS 36
    Impairment of Assets
  • PAS 37
    Provisions, Contingent Liabilities and Contingent Assets
  • PAS 38
    Intangible Assets
  • PAS 40
    Investment Property
  • PAS 41
    Agriculture