Page 18 - Modul CAFB - Akuntansi Keuangan - 2025

Daftar lengkap IFRS Accounting Standards yang berlaku efektif pada 1
Januari 2024 sebagai berikut:

IFRS 1 First time adoption of International Financial Reporting
Standards

IFRS 2 Share-based payment

IFRS 3 Business combinations
IFRS 5 Non-current asset held for sale and discontinued operation

IFRS 6 Exploration for and evaluation of mineral resources
IFRS 7 Financial instruments: disclosures

IFRS 8 Operating segments

IFRS 9 Financial instruments
IFRS 10 Consolidated financial statements

IFRS 11 Joint arrangements
IFRS 12 Disclosure of interests in other entities

Fair value measurement
IFRS 13 DOKUMEN
IFRS 14 Regulatory deferral accounts
IFRS 15 Revenue from contracts with customers

IFRS 16 Leases IAI
IFRS 17 Insurance contracts

IAS 1 Presentation of financial statements
IAS 2 Inventories

IAS 7 Statement of cash flows

IAS 8 Accounting policies, changes in accounting estimates and
errors

IAS 10 Events after the reporting period
IAS 12 Income taxes

IAS 16 Property, plant and equipment
IAS 19 Employee benefits

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

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