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P2. Financial Reporting IAS 1 Presentation of financial statements IAS2 Inventories IAS7 Statements of cashflows IAS8 Accounting policies, changesin accounting estimates and errors IAS 10 √ Eventsafter the reporting period IAS 11 √ Construction contracts IAS 12 ★★ Income taxes IAS 16 √ Property, plant and equipment IAS 17 √ Leases IAS 18 Revenue IAS 19 ★★★ Employee benefits Accounting for government grants and disclosure of IAS20 government assistance IAS21 ★★★ The effects of changes in foreign exchange rates IAS23 Borrowing costs IAS24 √ Related party disclosures IAS27 Separate financial statements IAS28 Investments in associates IAS31 Interests in joint ventures IAS32 Financial instruments: presentation IAS33 Earningsper share IAS34 Interim financial reporting IAS36 √ Impairment of assets IAS37 ★★★ Provisions,contingent liabilities and contingent assets IAS38 √ Intangible assets IAS39 Financial instruments: recognition and measurement IAS40 √ Investment property IAS41 √ Agriculture IFRS2 ★★★ Share ‐based payment IFRS3 ★ Businesscombinations IFRS5 ★★★ Non current‐ assetsheld for sale and discontinued operations IFRS7 Financial instruments: disclosures IFRS8 ★★★ Operating segments IFRS9 ★★ Financial Instruments IFRS10 ★ Consolidated financial statements IFRS11 ★★★ Joint arrangements IFRS13 ★★★ Fair value measurement IFRS15 ★★★ Revenuefrom contracts with customers IFRS16 √ Lea
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