PFES AND IFRIC

• PFRS covered in this study material

  • PFRS 1
  • PFRS 2
  • PFRS 5
  • PFRS 6
  • PFRS 8
  • PFRS 9
  • PFRS 13
  • PFRS 15
  • PFRS 16
  • IFRIC 1
  • IFRIC 2
  • IFRIC 17
  • IFRIC 19
• PFRS 1

  First time adoption of PFRS
• PFRS 2

  Share-based payment
• PFRS 5

  Noncurrent assets held for sale and discontinued operation
• PFRS 6

  Exploration and evaluation of mineral resources
• PFRS 8

  Operating segments
• PFRS 9

  Financial instruments
• PFRS 13

  Fair value measurement
• PFRS 15

  Revenue from contracts with customers
• PFRS 16

  Leases
• IFRIC 1

  Changes in existing decommissioning, restoration and similar liabilities
• IFRIC 2

  Members' shares in cooperative entities and similar instruments
• IFRIC 17

  Distribution of noncash assets to owners
• IFRIC 19

  Extinguishing financial liabilities with equity instruments
• The accounting standards related to advanced accounting are not covered in this book but are taken up in an advanced accounting course