Financial Reporting By Ghulam Mustafa FCMA

Mashoor Hamza

Regulatory and Conceptual Framework

Financial instruments

IAS 2 Inventories

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 20 Accounting for Government Grants and Disclosure of Government Assistance

IAS 23 Borrowing Costs

IAS 24 Related Part Disclosures

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 7 Statement of Cash Flow Direct Method

IAS 7 Statement of Cash Flow Indirect Method