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IAS Framework
IAS 1 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

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International Accounting Standards Home Page
This is the front page of the IAS section of this web site.
I am shocked to realise that it's been around three and a half years since I last updated this page!
I have discussed this section and its content with many people in that time but have lost sight of the page ... until now. In the table below you will see a list of brand new presentation files that I have prepared and am now making available to you completely free of charge. |
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
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| | 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
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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
15th May 2006

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