(SBR)STRATEGIC BUSINESS REPORTING (INT) STUDY NOTES UNITS

IAS 38 – INTANGIBLE ASSETS

IAS 36 – IMPAIRMENT OF ASSETS

IAS40- INVESTMENT PROPERTY

IAS 2 – INVENTORIES

 IAS 41 – AGRICULTURE

IAS 23-BORROWING COST

IAS 12 – INCOME TAXES

IAS 19 EMPLOYEE BENEFITS

IAS 34-INTERIM FINANCIAL REPORTING

IAS 33 – EARNINGS PER SHARE

IAS 28 – INVESTMENTS IN ASSOCIATES

IAS 7-STATEMENT OF CASH FLOWS

THE IASB’S PRINCIPLES OF DISCLOSURE INITIATIVE

IAS 21 – THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES

IAS28: CURRENT DEVELOPMENTS

IAS-20 ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ASSISTANCE

RELATED PARTY TRANSACTIONS

TECHNICAL ARTICLES

EVENTS AFTER REPORTING DATE

IAS19: FINANCIAL INSTRUMENTS

IFRS 16 – LEASES

IAS9: ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS

IFRS 13 – FAIR VALUE MEASUREMENTS

SMALL AND MEDIUM SIZED ENTITIES (SMES)

IFRS 8 – OPERATING SEGMENTS

SPECIALISED, NOT-FOR-PROFIT AND PUBLIC SECTOR ENTITIES

IAS22:CHANGES IN GROUP STRUCTURES

IAS30: IFRS PRACTICE STATEMENT APPLICATION OF MATERIALITY IN FINANCIAL STATEMENTS

IFRS 15 – REVENUE FROM CONTRACTS WITH CUSTOMERS

IFRS 5 – NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

IFRS 2 – SHARE BASED PAYMENTS

CONSOLIDATED STATEMENT PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

ISA1: THE CONCEPTUAL AND REGULATORY FRAMEWORK FOR FINANCIAL REPORTING