| standard number |
Standard title |
Pdf |
Word |
PowerPoint |
| 32 |
Depreciation of assets |
file download |
file download |
|
| 31 |
Non-current assets held for sale and discontinued operations |
file download |
file download |
|
| 30 |
Earnings per share |
file download |
file download |
|
| 29 |
Real estate construction activities |
file download |
file download |
|
| 28 |
General insurance activities |
file download |
file download |
|
| 27 |
Retirement benefit plans |
file download |
file download |
|
| 26 |
Agricultural activities |
file download |
file download |
|
| 25 |
Reporting according to different parts |
file download |
file download |
|
| 24 |
Financial reporting of commercial units in the pre-operation phase |
file download |
file download |
|
| 23 |
Accounting of special shares |
file download |
file download |
|
| 22 |
Interim financial reporting |
file download |
file download |
|
| 21 |
Rent accounting |
file download |
file download |
|
| 20 |
Investment in affiliated commercial units – Revised 2019 |
file download |
file download |
|
| 19 |
Commercial combinations – revised 2014 |
file download |
file download |
|
| 18 |
Consolidated financial statements and investment accounting in subsidiary commercial units – revised 2014 |
file download |
file download |
|
| 17 |
Intangible assets – revised 2016 |
file download |
file download |
|
| 16 |
Accounting Standard No. 16, Effects of Exchange Rate Changes (Revised 2013) |
file download |
file download |
|
| 15 |
Accounting of investments |
file download |
file download |
|
| 14 |
How to present current assets and current liabilities |
file download |
file download |
|
| 13 |
Financial provision accounting |
file download |
file download |
|
| 12 |
Disclosure of related party information – Revised 2016 |
file download |
file download |
|
| 11 |
Tangible Fixed Assets – Revised 1386 |
file download |
file download |
|
| 10 |
Accounting of government grants |
file download |
file download |
|
| 9 |
Accounting for long-term contracts |
file download |
file download |
|
| 8 |
Inventory accounting of materials and goods |
file download |
file download |
|
| 6 |
Financial performance report |
file download |
file download |
|
| 5 |
Events after the balance sheet date – revised 1384 |
file download |
file download |
|
| 4 |
Reserves, Contingent Liabilities and Contingent Assets – Revised 1384 |
file download |
file download |
|
| 3 |
Operating income |
file download |
file download |
|
| 2 |
Cash Flow Statements |
file download |
file download |
|
| 1 |
How to present financial statements |
file download |
file download |
|
