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Regulation (EC) 1126/2008 Article 1 Article 2 Article 3 International Accounting Standard 1 Presentation of financial statements International Accounting Standard 2 Inventories International Accounting Standard 7 cash-flow statements International Accounting Standard 8 Accounting policies, changes in accounting estimates and errors International Accounting Standard 10 Events after the balance sheet date International Accounting Standard 11 Construction contracts International Accounting Standard 12 Income taxes International Accounting Standard 16 Property, plant and equipment International Accounting Standard 17 Leases International Accounting Standard 18 Revenue International Accounting Standard 19 Employee benefits International Accounting Standard 20 Accounting for government grants and disclosure of government assistance International Accounting Standard 21 The effects of changes in foreign exchange rates International Accounting Standard 23 Borrowing costs International Accounting Standard 24 Related party disclosures International Accounting Standard 26 Accounting and reporting by retirement benefit plans International Accounting Standard 27 Consolidated and separate financial statements International Accounting Standard 28 Investments in associates International Accounting Standard 29 Financial reporting in hyperinflationary economies International Accounting Standard 31 Interests in joint ventures International Accounting Standard 32 Financial instruments: presentation Appendix APPLICATION GUIDANCE IAS 32 Financial instruments: presentation International Accounting Standard 33 Earnings per share Appendix A APPLICATION GUIDANCE International Accounting Standard 34 Interim financial reporting International Accounting Standard 36 Impairment of assets Appendix A Using present value techniques to measure value in use International Accounting Standard 37 Provisions, contingent liabilities and contingent assets International Accounting Standard 38 Intangible assets International Accounting Standard 39 Financial instruments: recognition and measurement International Accounting Standard 40 Investment property International Accounting Standard 41 Agriculture International Financial Reporting Standard 1 First-time adoption of international financial reporting standards International Financial Reporting Standard 2 Share-based payment International Financial Reporting Standard 3 Business combinations International Financial Reporting Standard 4 Insurance contracts International Financial Reporting Standard 5 Non-current assets held for sale and discontinued operations International Financial Reporting Standard 6 Exploration for and evaluation of mineral resources International Financial Reporting Standard 7 Financial instruments: disclosures International Financial Reporting Standard 8 Operating segments IFRIC interpretation 1 Changes in existing decommissioning, restoration and similar liabilities IFRIC interpretation 2 Members' shares in cooperative entities and similar instruments IFRIC interpretation 4 Determining whether an arrangement contains a lease IFRIC interpretation 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds IFRIC interpretation 6 Liabilities arising from participating in a specific market – waste electrical and electronic equipment IFRIC interpretation 7 Applying the restatement approach under IAS 29 Financial reporting in hyperinflationary economies IFRIC interpretation 8 Scope of IFRS 2 IFRIC interpretation 9 Reassessment of embedded derivatives IFRIC interpretation 10 Interim financial reporting and impairment IFRIC interpretation 11 IFRS 2 – Group and treasury share transactions SIC interpretation 7 Introduction of the euro SIC interpretation 10 Government assistance – no specific relation to operating activities SIC interpretation 12 Consolidation – special purpose entities SIC interpretation 13 Jointly controlled entities – non-monetary contributions by venturers SIC interpretation 15 Operating leases – incentives SIC interpretation 21 Income taxes – recovery of revalued non-depreciable assets SIC interpretation 25 Income taxes – changes in the tax status of an entity or its shareholders SIC interpretation 27 Evaluating the substance of transactions involving the legal form of a lease SIC interpretation 29 Disclosure – service concession arrangements SIC interpretation 31 Revenue – barter transactions involving advertising services SIC interpretation 32 Intangible assets – website costs
Regulation (EC) 1126/2008 Article 1 Article 2 Article 3 International Accounting Standard 1 Presentation of financial statements International Accounting Standard 2 Inventories International Accounting Standard 7 cash-flow statements International Accounting Standard 8 Accounting policies, changes in accounting estimates and errors International Accounting Standard 10 Events after the balance sheet date International Accounting Standard 11 Construction contracts International Accounting Standard 12 Income taxes International Accounting Standard 16 Property, plant and equipment International Accounting Standard 17 Leases International Accounting Standard 18 Revenue International Accounting Standard 19 Employee benefits International Accounting Standard 20 Accounting for government grants and disclosure of government assistance International Accounting Standard 21 The effects of changes in foreign exchange rates International Accounting Standard 23 Borrowing costs International Accounting Standard 24 Related party disclosures International Accounting Standard 26 Accounting and reporting by retirement benefit plans International Accounting Standard 27 Consolidated and separate financial statements International Accounting Standard 28 Investments in associates International Accounting Standard 29 Financial reporting in hyperinflationary economies International Accounting Standard 31 Interests in joint ventures International Accounting Standard 32 Financial instruments: presentation Appendix APPLICATION GUIDANCE IAS 32 Financial instruments: presentation International Accounting Standard 33 Earnings per share Appendix A APPLICATION GUIDANCE International Accounting Standard 34 Interim financial reporting International Accounting Standard 36 Impairment of assets Appendix A Using present value techniques to measure value in use International Accounting Standard 37 Provisions, contingent liabilities and contingent assets International Accounting Standard 38 Intangible assets International Accounting Standard 39 Financial instruments: recognition and measurement International Accounting Standard 40 Investment property International Accounting Standard 41 Agriculture International Financial Reporting Standard 1 First-time adoption of international financial reporting standards International Financial Reporting Standard 2 Share-based payment International Financial Reporting Standard 3 Business combinations International Financial Reporting Standard 4 Insurance contracts International Financial Reporting Standard 5 Non-current assets held for sale and discontinued operations International Financial Reporting Standard 6 Exploration for and evaluation of mineral resources International Financial Reporting Standard 7 Financial instruments: disclosures International Financial Reporting Standard 8 Operating segments IFRIC interpretation 1 Changes in existing decommissioning, restoration and similar liabilities IFRIC interpretation 2 Members' shares in cooperative entities and similar instruments IFRIC interpretation 4 Determining whether an arrangement contains a lease IFRIC interpretation 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds IFRIC interpretation 6 Liabilities arising from participating in a specific market – waste electrical and electronic equipment IFRIC interpretation 7 Applying the restatement approach under IAS 29 Financial reporting in hyperinflationary economies IFRIC interpretation 8 Scope of IFRS 2 IFRIC interpretation 9 Reassessment of embedded derivatives IFRIC interpretation 10 Interim financial reporting and impairment IFRIC interpretation 11 IFRS 2 – Group and treasury share transactions SIC interpretation 7 Introduction of the euro SIC interpretation 10 Government assistance – no specific relation to operating activities SIC interpretation 12 Consolidation – special purpose entities SIC interpretation 13 Jointly controlled entities – non-monetary contributions by venturers SIC interpretation 15 Operating leases – incentives SIC interpretation 21 Income taxes – recovery of revalued non-depreciable assets SIC interpretation 25 Income taxes – changes in the tax status of an entity or its shareholders SIC interpretation 27 Evaluating the substance of transactions involving the legal form of a lease SIC interpretation 29 Disclosure – service concession arrangements SIC interpretation 31 Revenue – barter transactions involving advertising services SIC interpretation 32 Intangible assets – website costs