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1. The nature and operations of the IASB
• Structure of the IASC/IASB
• Extant standards of the IASB
• The framework 
  
  
2. The status and use of IFRSs around the world
• The use of IFRS around the world
• The IASB roadmap
• The annual IASB bound volume and its use
  
  
3. Presentation and profit
• IAS 1, Presentation of financial statements
• IAS 18, Revenue
• IAS 8, Accounting policies, changes in accounting estimates and errors
  
  
4. Asset recognition and measurement
• IAS 16, Property, plant and equipment
• IAS 38, Intangible assets
• IAS 40, Investment Property
• IAS 36, Impairment of assets
• IAS 23, Borrowing costs
• IAS 20, Accounting for government grants and disclosure of government assistance
• IAS 2, Inventories
• IAS 11, Construction contracts
• IAS 17, Leases
• IAS 32, Financial instruments - presentation
• IAS 39, Financial instruments - recognition and measurement
• IAS 41, Agriculture
• IFRS 7, Financial instruments: disclosures
• IFRS 6, Exploration for and evaluation of mineral resources
• IFRS 5, Non-current assets held for sale and discontinued operations
  
  
5. Accounting for liabilities
• IFRS 2, Share-based payment
• IAS 37, Provisions, contingent liabilities and contingent assets
• IAS 10, Events after the reporting period
• IAS 19, Employee benefits
• IAS 12, Income taxes
  
  
6. Group accounting
• IAS 27, Consolidated financial statements and accounting for investment in subsidiaries
• IAS 28, Accounting for investments in associates
• IAS 31, Joint ventures
• IAS 21, The effects of changes in foreign exchange rates
• IAS 29, Financial reporting in hyperinflationary economies
  
  
7. Disclosure standards
• IAS 7, Statement of cash flows
• IAS 24, Related party disclosures
• IAS 33, Earnings per share
• IAS 34, Interim financial reporting
• IFRS 4, Insurance contracts
• IFRS 1, First time adoption of IFRS
• IFRS 8, Operating segments
• IAS 30, Disclosures in the statements of banks and similar financial institutions
8. Principal differences between UK/US GAAP and IFRS
   
   
9. Proposals for change 
   

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