PAS

Cards (1)

  • Accounting standards related to financial accounting discussed and exemplified in this book
    • Inventories
    • PAS 1 Presentation of financial statements
    • PAS 2 Statement of cash flows
    • PAS 7 Accounting policies, changes in accounting estimate and errors
    • PAS 8 Events after the reporting period
    • PAS 12 Income taxes
    • PAS 16 Property, plant and equipment
    • PAS 19 Employee benefits
    • PAS 20 Accounting for government grant and disclosure of government assistance
    • PAS 23 Borrowing costs
    • PAS 24 Related party disclosures
    • PAS 28 Investment in associates
    • PAS 29 Financial reporting in hyperinflationary economy
    • 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