Duncan Williamson: International Accounting Standards Home Page iashome.html

IAS Framework
IAS 1 Presentation of Financial Statements
IAS 1b Background to Presentation of Financial Statements
IAS 2 Inventories (Stocks)
IAS 2 Inventories (Stocks) and the Net Realisable Value
IAS 14 Segment Reporting
IAS 20 Government Grants
IAS 41 Agriculture IAS 41 Valuing Crocodiles

Financial Accounting home page

The International Accounting Standards Board

International Accounting Standards Home Page

This is the front page of the IAS section of this web site.

I was asked to explain in a bit more detail how to prepare financial statements using IAS 1 ... so I did. Take a look at the page IAS 1b Background to Presentation of Financial Statements from the menu to see what I have prepared

In addition to anything that I have prepared I need to say three things:

the web site www.iasplus.com continues to be the best IAS/IFRS site there is
I have taken the inspiration for my presentation from some of the materials on the iasplus site and have acknowledged that in every presentation
In some of the presentations I refer to the Model Financial Statements ... get them here, they are not mine but well worth using.

My Presentation Files ... download free of charge ... PDF format

Framework for the Preparation and Presentation of Financial Statements

IAS 1 Presentation of Financial Statements

IAS 2 Inventories

IAS 7 Cash Flow Statements

IAS 8 Accounting Policies, Changes in Accounting Estimates, and Errors

IAS 10 Events After the Balance Sheet Date

IAS 11 Construction Contracts

IAS 14 Segment Reporting

IAS 16 Property, Plant and Equipment

IAS 17 Leases

IAS 18 Revenue

IAS 18 Revenue: Appendix

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 23 Borrowing Costs

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

There are some good materials about and perhaps the best web site for IAS matters, apart from the IASB web site, is IASPLUS.COM IASPLUS.COM is a fantastic site that has to be seen to be believed: it's a cornucopia of IAS based news, resources and information.

Duncan Williamson
16^th November 2010