Porovnanie IFRS a slovenských účtovných predpisov

KPMG Slovensko spol. s r.o.

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IAS 1 Presentation of Financial Statements

IAS 2 Inventories

IAS 7 Cash Flow

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

IAS 10 Events After the Balance Sheet Date

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 23 Borrowing Costs

IAS 24 Related Party Disclosures

IAS 27 Consolidated and Separate Financial Statements

IAS 28 Investments in Associates

IAS 32 Financial Instruments: Presentation

IAS 33 Earnings per Share

IAS 34 Interim Financial Reporting

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 38 Intangible Assets

IFRS 1 First-time Adoption of IFRS

IFRS 3 Business Combinations

IFRS 5 Non-current Assets Held for Sale and Discontinuing operations

IFRS 7 Financial Instruments: Disclosures

IFRS 8 Operating Segments

IFRS 9 Financial Instruments

IFRS 10 Consolidated Financial Statements

IFRS 11 Joint Arrangements

IFRS 12 Disclosures of Interest in Other Entities

IFRS 13 Fair Value Measurement

IFRS 15 Revenue from Contracts with Customers

IFRS 16 Leases

Ilustratívny príklad

IAS 19 Employee Benefits

IAS 26 Accounting and Reporting by Retirement Benefit Plans

IAS 29 Financial Reporting in Hyperinflationary Economics

IAS 40 Investment Property

IAS 41 Agriculture

IFRS 2 Share-based Payments

IFRS 4 Insurance Contracts

IFRS 6 Exploration for and Evaluation of Mineral Resources

IFRS 14 Regulatory Deferral Accounts

IFRS 17 Insurance Contracts

Cieľová skupina

V poplatku je zahrnuté: rozsiahly pracovný materiál, certifikát o absolvovaní seminára, občerstvenie, obed.

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