Page 19 - Modul CAFB - Akuntansi Keuangan - 2025
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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






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