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Unformatted text preview: IASCF 1 Index The index to this volume is a comprehensive index. It references not only all International Financial Reporting StandardsIFRSs, IASs and Interpretationsbut also all related documentation including Bases for Conclusions, Implementation Guidance, Application Guidance, Appendices and Illustrative Examples. In addition, it includes references to the IASC Foundation Constitution, the IASB Framework, the Preface to IFRSs and the Due Process Handbooks for the IASB and the IFRIC. References to IFRSs, IASs, Interpretations and supporting documentation are by Standard number and paragraph number. This method provides an absolute reference rather than a relative one. The index uses prefix notations to identify the document to which paragraphs and subparagraphs belong. These prefix notations are as follows: Section Prefix Examples Reference International Financial Reporting Standards (IFRSs) 18 IF IF1 .147A IF3 .3A(c) IFRS 1, paragraphs 1 to 47A IFRS 3, paragraph 3A subparagraph (c) International Accounting Standards (IASs) 141 no prefix 12 .26(a) 37 .10 IAS 12, paragraph 26 subparagraph (a) IAS 37, paragraph 10 Basis for Conclusions on IFRSs BC IF2 .BC1922 IF4 .BC61(d) Basis for Conclusions on IFRS 2, paragraphs BC19 to BC22 Basis for Conclusions on IFRS 4, paragraph BC61 subparagraph (d) Basis for Conclusions on IASs B, BC or BCZ 24 .BC814 36 .BCZ108112 Basis for Conclusions on IAS 24, paragraphs BC8 to BC14 Basis for Conclusions on IAS 36, paragraphs BCZ108 to BCZ112 Implementation Guidance on IFRSs and IASs IG 39 .IG Q&A E.4.2 IF4 .IG610 Implementation Guidance on IAS 39 Q&A E.4.2, Implementation Guidance on IFRS 4, paragraphs IG6 to IG10 Illustrative Examples on IFRSs and IASs IE 33 .IE1 IAS 33, Illustrative Example 1 Application Guidance AG 32 .AG2526 39 .Appendix A AG8493 Application Guidance on IAS 32, paragraphs AG25 to AG26 IAS 39.Appendix A: Application Guidance on IAS 39, paragraphs AG84 to AG93 Appendices to IFRSs and IASs Appendix IF1 Appendices AC 36 .Appendix A4 IFRS 1, Appendices A to C IAS 36,.Appendix A, paragraph A4 Index 2 IASCF Other prefixes are: IASC Foundation Constitution CN ; Preface to International Financial Reporting Standards IFRS Preface ; Due Process Handbook for the IASB DPH ; IFRIC Interpretation IFRIC ; SIC Interpretation SIC ; Due Process Handbook for the IFRIC IDPH ; IASB Framework F . Absences of employee compensation benefits, 19 .1116, 19 .BC8688 recognition in the interim financial report, 34 .Appendix B10 Accounting estimates see Change in accounting estimate; Estimates Accounting model, F .101, F .110 Accounting policies application, 8 .712 changes in, 8 .1431 applying changes, 8 .1927 decommissioning, restoration or similar liability, IFRIC1 .10, IFRIC1 .IE1318, IFRIC1 .BC1213 disclosure, 8 .2831 disclosure about impending application of newly issued standards, 8 .3031, 8 .BC3031 insurance contracts, IF4 .2130, ....
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This note was uploaded on 02/22/2012 for the course ACCOUNTING 402 taught by Professor Sanaabadry during the Spring '12 term at DISD.
- Spring '12