Page 19 - Modul CAFB - Akuntansi Keuangan - 2025

IAS 24 Related party disclosures
IAS 26 Accounting and reporting by retirement benefit plans

IAS 27 Separate financial statements
IAS 28 Investments in associates and joint venture

IAS 29 Financial reporting in hyperinflationary economies

IAS 32 Financial Instruments: presentation
IAS 33 Earnings per share

IAS 34 Interim financial reporting
IAS 36 Impairment of assets

IAS 37 Provisions, contingent liabilities and contingent assets

IAS 38 Intangible assets
IAS 39 Financial instruments: recognition and measurement

IAS 40 Investment property
DOKUMEN
IAS 41 Agriculture
IFRIC 1 Changes in existing decommissioning, restoration and similiar

liabilities
IFRIC 2 Member’s share in co-operative entities and similiar

instruments IAI
IFRIC 5 Rights to interests arising from decommissioning, restoration

and similiar environmental rehabilitation funds
IFRIC 6 Liabilities arising from participating in a specific market –

waste electric and electrical equipments

IFRIC 7 Applying the restatement approach under IAS 29 financial
reporting in hyperinflationary economies

IFRIC 10 Interim financial reporting and impairments
IFRIC 12 Service concession arrangements

IFRIC 14 IAS 19 – the limit on a defined benefit asset, minimum funding
requirements and their interaction

IFRIC 16 Hedge of a net investment in a foreign operation

IFRIC 17 Distribution of non-cash assets to owners
IFRIC 19 Extinguishing financial liabilities with equity instruments

IFRIC 20 Stripping costs in the production phase of a surface mine

Ikatan Akuntan Indonesia| 7