Ifrs guidelines, Financial Accounting

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IFRS guidelines

IFRSs Gives the guideline on the content and the accounting statements of certain events and transactions in the financial statements. The following IFRSs are relevant for the purpose of preparing published financial statements;

IAS 01: Presentation of Financial Statements
IAS 07: Cashflow statements
IAS 08: Accounting policies, changes in accounting estimates and errors
IAS 10: Events after the balance sheet date (not examined)
IAS 12: Income Tax
IFRS 5: Non-current assets held for sale and discontinued operations. (Not examined)


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