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IFRS 1
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#	Item
331	2012 Technical Summary IAS 38 Intangible Assets as issued at 1 January[removed]Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-08-14 11:09:03 Generally Accepted Accounting Principles Financial accounting Intangible asset Fixed asset International Financial Reporting Standards Asset Valuation Goodwill Impaired asset Accountancy Finance Business
332	2012 Technical Summary IFRS 2 Share-based Payment as issued at 1 January[removed]Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-08-14 11:08:57 Generally Accepted Accounting Principles International Financial Reporting Standards Fair value Financial instrument Equity Liability Account Requirements of IFRS Historical cost Accountancy Finance Business
333	2012 Technical Summary IAS 23 Borrowing Costs as issued at 1 January[removed]Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-10-11 05:54:43 Business Generally Accepted Accounting Principles Requirements of IFRS Debt Corporate finance Financial regulation International Financial Reporting Standards Finance
334	2012 Technical Summary IFRS 13 Fair Value Measurement as issued at 1 January[removed]Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-08-14 11:09:05 Generally Accepted Accounting Principles Financial markets Valuation Pricing Value Fair value International Financial Reporting Standards Financial instrument IAS 19 Finance Accountancy Business
335	2012 Technical Summary IFRS 7 Financial Instruments: Disclosures as issued at 1 January[removed]Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-08-14 11:09:06 Generally Accepted Accounting Principles Financial regulation International Financial Reporting Standards Financial statements International Accounting Standards Accounting systems International Accounting Standards Board Liability Financial instrument Accountancy Finance Business
336	2012 Technical Summary IAS 19 Employee Benefits as issued at 1 January[removed]Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-10-11 05:54:42 Pension Generally Accepted Accounting Principles Employment compensation IAS 19 Defined benefit pension plan International Financial Reporting Standards Defined contribution plan Income statement Employee benefit Finance Accountancy Economics
337	2012 Technical Summary IAS 1 Presentation of Financial Statements as issued at 1 January[removed]Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-10-11 05:54:40 Financial statements Generally Accepted Accounting Principles International Accounting Standards Financial regulation International Financial Reporting Standards Income statement Auditing Requirements of IFRS Going concern Accountancy Finance Business
338	2012 Technical Summary IAS 32 Financial Instruments: Presentation as issued at 1 January[removed]Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-10-11 05:54:45 Generally Accepted Accounting Principles Financial markets Financial statements Stock market Financial instrument International Financial Reporting Standards Balance sheet Liability Equity Finance Accountancy Business
339	2012 Technical Summary IFRS 1 First-time Adoption of International Financial Reporting Standards Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-08-14 11:08:57 Generally Accepted Accounting Principles Financial regulation Financial statements International Financial Reporting Standards Balance sheet International Accounting Standards Board Liability Constant purchasing power accounting Income statement Accountancy Finance Business
340	2012 Technical Summary IAS 33 Earnings per Share as issued at 1 January[removed]Includes IFRSs with an effective date after 1 January 2012 but not the IFRSs they Add to Reading List Source URL: www.ifrs.org Language: English - Date: 2012-10-11 05:54:45 Corporate finance Investment Equity securities Financial ratios Generally Accepted Accounting Principles Diluted earnings per share Earnings per share Stock dilution Dividend Stock market Finance Financial economics

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