AAT Level 4 Financial Statements Relevent IAS/IFRS
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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
