Laws and Standards

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Laws and Standards

RA  Law on Accountingpdf_icon_small
Framework for the Preparation and Presentation of Financial Statementspdf_icon_small
RA Law on Audit Activitypdf_icon_small
IAS 1
Presentation of Financial Statements
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IAS 2
Inventories
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IAS 7
Statement of Cash Flows
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IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
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IAS 10
Events after the Reporting Period
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IAS 11
Construction Contracts
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IAS 12
Income Taxes
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IAS 16
Property, Plant and Equipment
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IAS 17
Leases
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IAS 18
Revenue
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IAS 19
Employee Benefits
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IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
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IAS 21
The Effects of Changes in Foreign Exchange Rates
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IAS 23
Borrowing Costs
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IAS 24
Related Party Disclosures
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IAS 26
Accounting and Reporting by Retirement Benefit Plans
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IAS 27
Consolidated and Separate Financial Statements
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IAS 28
Investments in Associates
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IAS 29
Financial Reporting in Hyperinflationary Economies
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IAS 31
Participation in Joint Ventures
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IAS 32
Financial Instruments Presentation
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IAS 33
Earnings per Share
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IAS 34
Interim Financial Reporting
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IAS 36
Impairment of Assets
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IAS 37
Provisions, Contingent Liabilities and Contingent Assets
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IAS 38
Intangible Assets
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IAS 39
Financial Instruments Recognition and Measurement
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IAS 40
Investment Property
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IAS 41
Agriculture
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IFRS 01
First-time Adoption of International Financial Reporting Standards
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IFRS 02
Share based Payment
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IFRS 03
Business Combinations
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IFRS 04
Insurance Contracts
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IFRS 05
Non current Assets Held for Sale and Discontinued Operations
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IFRS 06
Exploration for and Evaluation of Mineral Resources
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IFRS 07
Financial Instruments Disclosures
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IFRS 08
Operating Segments
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IFRS 09
Financial Instruments
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IFRS 10
Consolidated Financial Statements
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IFRS 11
Joint Arrangements
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IFRS 12
Disclosure of Interests in Other Entities
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IFRS 13
Fair Value Measurement
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IFRS 14
Regulatory Deferral Accounts
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IFRS 15
Revenue from Contracts with Costumers
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IFRS 16
Leases
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IFRIC 01
Changes in Existing Decommissioning, Restoration and Similar Liabilities
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IFRIC 02
Members’ Shares in Co operative Entities and Similar Instruments
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IFRIC 04
Determining whether an Arrangement contains a Lease
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IFRIC 08
Scope of IFRS 2
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IPRIC 09
Reassessment of Embedded Derivatives
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IPRIC 10
Interim Financial Reporting and Impairment
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IPRIC 12
Service Concession Arrangements
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IPRIC 13
Customer Loyalty Programmes
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IPRIC 15
Agreements for the Construction of Real Estate
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IPRIC 16
Hedges of a Net Investment in a Foreign Operation
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IPRIC 17
Distributions of Non-cash Assets to Owners
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IPRIC 18
Transfer of Assets from Customers
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IPRIC 19
Extinguishing Financial Liabilities with Equity Instruments
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IPRIC 20
Stripping Costs in the Production Phase of a Surface Mine
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IPRIC 21
Levies
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SIC 7
Introduction of the Euro
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SIC 10
Government Assistance—No Specific Relation to Operating Activities
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SIC 12
Operating Leases—Incentives
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SIC 15
Operating Leases – Incentives
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SIC 21
Income Taxes – Recovery of Revalued Non-Depreciable Assets
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SIC 25
Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
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SIC 27
Evaluating the Substance of Transactions Involving the Legal Form of a Lease
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SIC 29
Service Concession Arrangements Disclosures
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SIC 31
Revenue—Barter Transactions Involving Advertising Services
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SIC 32
Intangible Assets—Web Site Costs
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