Page 19 - Modul CAFB - Akuntansi Keuangan - 2025
P. 19
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