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IFRS resources

Podcasts

IFRS 9 Financial Instruments
A brief discussion of some of the key features of IFRS 9 and what it means for financial statements of entities that are not in the financial services sector.

IFRS 15 Revenue from Contracts with Customers
A brief discussion of some of the key features of IFRS 15 and what it means for financial statements of entities from various sectors.

IFRS 16 Leases
A brief discussion of some of the key features of IFRS 16 and some of the practical issues surrounding its implementation.

IFRS 17 Insurance Contracts
An overview of the new accounting standard for insurance contracts, how this will affect the insurance industry and the global capital markets.

Articles

Library resources

The following titles are available for members:

Factsheets

These factsheets provide a high level snapshot of the requirements set out in International Financial Reporting Standards (IFRS).

In addition to including requirements in IFRS that are used as the basis for Australian Accounting Standards (AAS) issued by the Australian Accounting Standards Board (AASB), the factsheets also include Australian specific requirements included in AAS.

The factsheets also cover Australian specific AAS that have been developed and issued by the AASB to address Australian specific financial reporting requirements not addressed through the IFRS framework. They reflect requirements in IFRS and AAS as at 31 December 2015.

In additions, the table below provides links to the AAS that the factsheet is based on.

The factsheets have been developed for CPA Australia by Grant Thornton Australia.

CPA Australia factsheet

Australian Accounting Standard
IAS 1 Presentation of Financial Statements (PDF) AASB 101 Presentation of Financial Statements (PDF)
IAS 2 Inventories (PDF) AASB 102 Inventories (PDF)
IAS 7 Statement of Cash Flows AASB 107 Statement of Cash Flows (PDF)
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (PDF) AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors (PDF)
IAS 10 Events after the Reporting Period (PDF) AASB 110 Events after the Reporting Period (PDF)
IAS 11 Construction Contracts (PDF) AASB 111 Construction Contracts (PDF)
IAS 12 Income Taxes (PDF) AASB 112 Income Taxes (PDF)
IAS 16 Property, Plant and Equipment (PDF) AASB 116 Property, Plant and Equipment (PDF)
IAS 17 Leases (PDF) AASB 117 Leases (PDF)
IAS 18 Revenue (PDF) AASB 118 Revenue (PDF)
IAS 19 Employee Benefits (PDF) AASB 119 Employee Benefits (PDF)
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance (PDF) AASB 120 Accounting for Government Grants and Disclosure of Government Assistance (PDF)
IAS 21 The Effects of Changes in Foreign Exchange Rates (PDF) AASB 121 The Effects of Changes in Foreign Exchange Rates (PDF)
IAS 23 Borrowing Costs (PDF) AASB 123 Borrowing Costs (PDF)
IAS 24 Related Party Disclosures (PDF) AASB 124 Related Party Disclosures (PDF)
IAS 27 Separate Financial Statements (PDF) AASB 127 Separate Financial Statements (PDF)
IAS 28 Investments in Associates and Joint ventures (PDF) AASB 128 Investments in Associates and Joint Ventures (PDF)
IAS 29 Financial Reporting in Hyperinflationary Economies (PDF) AASB 129 Financial Reporting in Hyperinflationary Economies (PDF)
IAS 32 Financial instruments - Presentation (PDF) AASB 132 Financial Instruments - Presentation(PDF)
IAS 33 Earnings per Share (PDF) AASB 133 Earnings Per Share (PDF)
IAS 34 Interim Financial Reporting (PDF) AASB 134 Interim Financial Reporting (PDF)
IAS 36 Impairment of Assets (PDF) AASB 136 Impairment of Assets (PDF)
IAS 37 Provisions, Contingent Liabilities and Contingent Assets (PDF) AASB 137 Provisions, Contingent Liabilities and Contingent Assets (PDF)
IAS 38 Intangible Assets (PDF) AASB 138 Intangible Assets(PDF)
IAS 39 Financial Instruments - Recognition and Measurement (PDF) AASB 139 Financial Instruments – Recognition and Measurement(PDF)
IAS 40 Investment Property (PDF) AASB 140 Investment Property(PDF)
IAS 41 Agriculture (PDF) AASB 141 Agriculture(PDF)
IFRS 1 First-time Adoption of International Accounting Standards (PDF) AASB 1 First-time Adoption of Australian Accounting Standards (PDF)
IFRS 2 Share-based Payment (PDF) AASB 2 Share-based Payment (PDF)
IFRS 3 Business Combinations (PDF) AASB 3 Business Combinations (PDF)
IFRS 4 Insurance Contracts (PDF) AASB 4 Insurance Contracts (PDF)
IFRS 5 Non-current assets Held for Sale and Discontinued Operations (PDF) AASB 5 Non-current assets Held for Sale and Discontinued Operations (PDF)
IFRS 6 Exploration for and Evaluation of Mineral Resources (PDF) AASB 6 Exploration for and Evaluation of Mineral Resources (PDF)
IFRS 7 Financial Instruments: Disclosures (PDF) AASB 7 Financial Instruments: Disclosures (PDF)
IFRS 8 Operating Segments (PDF) AASB 8 Operating Segments
IFRS 9 Financial Instruments (PDF) AASB 9 Financial Instruments (PDF)
IFRS 10 Consolidated Financial Statements (PDF) AASB 10 Consolidated Financial Statements (PDF)
IFRS 11 Joint Arrangements (PDF) AASB 11 Joint Arrangements (PDF)
IFRS12 Disclosure of Interests in Other Entities (PDF) AASB 12 Disclosure of Interests in Other Entities (PDF)
IFRS 13 Fair Value Measurement (PDF) AASB 13 Fair Value Measurement (PDF)
IFRS 14 Regulatory Deferral Accounts (PDF) AASB 14 Regulatory Deferral Accounts (PDF)
IFRS 15 Revenue from Contracts with Customers (PDF) AASB 15 Revenue from Contracts with Customers (PDF)
IFRS 16 Leases (PDF) AASB 16 Leases (PDF)
AASB 1004 Contributions (PDF) AASB 1004 Contributions (PDF)
AASB 1023 General Insurance Contracts (PDF) AASB 1023 General Insurance Contracts (PDF)
AASB 1038 Life Insurance Contracts (PDF) AASB 1038 Life Insurance Contracts (PDF)
AASB 1039 Concise Financial Reports (PDF) AASB 1039 Concise Financial Reports (PDF)
AASB 1048 Interpretation of Standards (PDF) AASB 1048 Interpretation of Standards (PDF)
AASB 1049 Whole of Government and General Government Sector Financial Reporting (PDF) AASB 1049 Whole of Government and General Government Sector Financial Reporting (PDF)
AASB 1050 Administered Items (PDF) AASB 1050 Administered Items (PDF)
AASB 1051 Land Under Roads (PDF) AASB 1051 Land Under Roads (PDF)
AASB 1052 Disaggregated disclosures (PDF) AASB 1052 Disaggregated disclosures (PDF)
AASB 1053 Application of Tiers of Australian Accounting Standards (PDF) AASB 1053 Application of Tiers of Australian Accounting Standards (PDF)
AASB 1054 Australian Additional Disclosures (PDF) AASB 1054 Australian Additional Disclosures (PDF)
AASB 1055 Budgetary Reporting (PDF) AASB 1055 Budgetary Reporting (PDF)
AASB 1056 Superannuation Entities (PDF) AASB 1056 Superannuation Entities (PDF)
AASB 1058 Income of Not-for-profit Entities (PDF) AASB 1058 Income of Not-for-profit Entities (PDF)

AASB 141 Agriculture 

When should profits earned from growing plants and animals should be recognised? This presentation outlines the effect of the current AASB 141 Agriculture and its amendments when producing general purpose financial statements for agriculture activities.

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