AAT Level 4 Financial Statements Relevent IAS/IFRS

IAS 8

Accounting Policies

IAS 28

Associates (Investments)

IAS 27 or IFRS 10

Comsolidation

IFRS 13

Fair Value

IAS 36

Impairment of assets (easier known as Asset IAS is 38 and it has been impaired, thus gone down to 36)

IAS 38

Intangible Assets (ie. Goodwill)

IAS 2

Inventories

IAS 17

Leases

IAS 1

Presentation of Financial Statements

IAS 37

Provisions for contingent assets and liabilities

IAS 10

Reporting events after the accounting period

IAS 7

Statement of Cash Flows

IAS 16

Tangible Assets OR Property Plant & Equipment (easier known as 16 because P is the 16th letter of the alphabet