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Chapter 23
References
The Board (2016) Conceptual Framework for Financial Reporting. London: IFRS
Foundation.
The Board (2016) IAS 1 Presentation of Financial Statements. London: IFRS
Foundation.
The Board (2016) IAS 2 Inventories. London: IFRS Foundation.
The Board (2016) IAS 7 Statement of Cash Flows. London: IFRS Foundation.
The Board (2016) IAS 8 Accounting Policies, Changes in Accounting Estimates and
Errors. London: IFRS Foundation.
The Board (2016) IAS 10 Events after the Reporting Period. London: IFRS
Foundation.
The Board (2016) IAS 12 Income Taxes. London: IFRS Foundation.
The Board (2016) IAS 16 Property, Plant and Equipment. London: IFRS Foundation.
The Board (2016) IAS 20 Accounting for Government Grants and Disclosure of
Government Assistance. London: IFRS Foundation.
The Board (2016) IAS 21 The Effects of Changes in Foreign Exchange Rates.
London: IFRS Foundation.
The Board (2016) IAS 23 Borrowing Costs. London: IFRS Foundation.
The Board (2016) IAS 27 Separate Financial Statements. London: IFRS Foundation.
The Board (2016) IAS 28 Investments in Associates and Joint Ventures. London:
IFRS Foundation.
The Board (2016) IAS 32 Financial Instruments: Presentation. London: IFRS
Foundation.
The Board (2016) IAS 33 Earnings per Share. London: IFRS Foundation.
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