SBR syllabus
COVID implications on the Financial Statements 2 / 3
IAS 1
IAS 2 Inventories
IAS 10 Events after the reporting period
IAS 12 Income Taxes
IAS 19 Employee Benefits
IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance
IAS 23 Borrowing Costs
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IFRS 2 Share-based Payment
IFRS 5 Non- current Assets Held for Sale and Discontinued Operations
IFRS 9 Financial Instruments
IFRS 13 Fair Value Measurement
IFRS 15 Revenue from contracts with customers
IFRS 16 Leases