International Financial Reporting Standards

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IFRS 2 IFRS 3 IFRS 5 IFRS 7 IFRS 8 IFRS 9 IFRS 10 IFRS 11 IFRS 12 IFRS 13

Name
Share-based Payment Business Combinations Non-current Assets Held for Sale and Discontinued Operations Financial Instruments: Disclosures Operating Segments Financial Instruments Consolidated Financial Statements Joint Arrangements Disclosure of Interests in Other Entities Fair Value Measurement

Remarks

International Accounting Standards

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IAS 1 IAS 2 IAS 7 IAS 8 IAS 10 IAS 11

Name
Presentation of Financial Statements Inventories Statement of Cash Flows Accounting Policies, Changes in Accounting Estimates and Errors Events After the Reporting Period Construction Contracts

Remarks

International Accounting Standards

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IAS 12 IAS 16 IAS 17 IAS 18 IAS 19 IAS 20 IAS 21 IAS 23 IAS 24 IAS 27 IAS 28 IAS 29 IAS 32 IAS 33 IAS 34 IAS 36 IAS 37 IAS 38 IAS 40

Name
Income Taxes Property, Plant and Equipment Leases Revenue Employee Benefits (2011) Accounting for Government Grants and Disclosure of Government Assistance The Effects of Changes in Foreign Exchange Rates Borrowing Costs Related Party Disclosures Separate Financial Statements (2011) Investments in Associates and Joint Ventures (2011) Financial Reporting in Hyperinflationary Economies Financial Instruments: Presentation Earnings Per Share Interim Financial Reporting Impairment of Assets Provisions, Contingent Liabilities and Contingent Assets Intangible Assets Investment Property

Remarks

List of ISAs 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37

ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Interna ISA 210, Agreeing the Terms of Audit Engagements ISA 220, Quality Control for an Audit of Financial Statements ISA 230, Audit Documentation ISA 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements ISA 250, Consideration of Laws and Regulations in an Audit of Financial Statements ISA 260, Communication with Those Charged with Governance ISA 265, Communicating Deficiencies in Internal Control to Those Charged with Governance and Management ISA 300, Planning an Audit of Financial Statements ISA 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its En ISA 320, Materiality in Planning and Performing an Audit ISA 330, The Auditor's Responses to Assessed Risks ISA 402, Audit Considerations Relating to an Entity Using a Service Organization ISA 450, Evaluation of Misstatements Identified during the Audit ISA 500, Audit Evidence ISA 501, Audit Evidence-Specific Considerations for Selected Items ISA 505, External Confirmations ISA 510, Initial Audit Engagements-Opening Balances ISA 520, Analytical Procedures ISA 530, Audit Sampling ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures ISA 550, Related Parties ISA 560, Subsequent Events ISA 570, Going Concern ISA 580, Written Representations ISA 600, Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors ISA 610, Using the Work of Internal Auditors ISA 620, Using the Work of an Auditor's Expert ISA 700, Forming an Opinion and Reporting on Financial Statements ISA 705, Modifications to the Opinion in the Independent Auditor's Report ISA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report ISA 710, Comparative Information-Corresponding Figures and Comparative Financial Statements ISA 720, The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial S ISA 800, Special Considerations-Audits of Financial Statements Prepared in Accordance with Special Purpose Fram ISA 805, Special Considerations-Audits of Single Financial Statements and Specific Elements, Accounts or Items of ISA 810, Engagements to Report on Summary Financial Statements International Standard on Quality Control (ISQC) 1, Quality Controls for Firms that Perform Audits and Reviews of

n Audit in Accordance with International Standards on Auditing

al Statements

Governance and Management

nderstanding the Entity and Its Environment

es, and Related Disclosures

the Work of Component Auditors)

ependent Auditor's Report ncial Statements nts Containing Audited Financial Statements rdance with Special Purpose Frameworks c Elements, Accounts or Items of a Financial Statement

at Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements