SBR syllabus

COVID implications on the Financial Statements ^{2 / 3}

IAS 1

IAS 1 Presentation of Financial Statements

IAS 2 Inventories

IAS 2 Inventories

IAS 10 Events after the reporting period

IAS 10 Events after the reporting period

IAS 12 Income Taxes

IAS 12 Income Taxes

IAS 19 Employee Benefits

IAS 19 Employee Benefits

IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance

IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance

IAS 23 Borrowing Costs

IAS 23 Borrowing Costs

IAS 36 Impairment of Assets

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IFRS 2 Share-based Payment

IFRS 2 Share-based Payment

IFRS 5 Non- current Assets Held for Sale and Discontinued Operations

IFRS 5 Non- current Assets Held for Sale and Discontinued Operations

IFRS 9 Financial Instruments

IFRS 9 Financial Instruments

IFRS 13 Fair Value Measurement

IFRS 13 Fair Value Measurement

IFRS 15 Revenue from contracts with customers

IFRS 15 Revenue from contracts with customers

IFRS 16 Leases

IFRS 16 Leases