IAS 21–41

Articles (15)

• IAS 21 — Effects of Changes in Foreign Exchange Rates
• IAS 23 — Borrowing Costs
• IAS 24 — Related Party Disclosures
• IAS 26 — Accounting and Reporting by Retirement Benefit Plans
• IAS 27 — Separate Financial Statements
• IAS 28 — Investments in Associates and Joint Ventures
• IAS 29 — Financial Reporting in Hyperinflationary Economies
• IAS 32 — Financial Instruments: Presentation
• IAS 33 — Earnings Per Share
• IAS 34 — Interim Financial Reporting
• IAS 36 — Impairment of Assets
• IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
• IAS 38 — Intangible Assets
• IAS 40 — Investment Property
• IAS 41 — Agriculture