User:MirandaSHEK

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Contents 1 International Financial Reporting Standards, IAS 1.1 IAS 17 1.2 IAS 36 1.3 IAS 39 2 IFRS 2.1 IFRS 5

[edit] International Financial Reporting Standards, IAS

[edit] IAS 17

• Leases

[edit] IAS 36

• Impairment of Asset
• Individual asset
• Cash-generating unit

[edit] IAS 39

• Financial asset

[edit] IFRS

[edit] IFRS 5

• Non-current assets held for sale
• Discontinued operation