Summaries of International Financial Reporting Accounting Standards

Publication Date: 2004
Published by: London, UK: International Accounting Standards Board (IASB)
Document Type: Web Publication

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Conceptual framework for financial reporting

Summaries of current IASC standards for internal accounting and auditing. Of particular relevance to microfinance are:

• IAS20 - Accounting for Government Grants and Disclosure of Government Assistance
• IAS01 - Presentation of Financial Statements
• IAS07 - Cash Flow Statements
• IAS23 - Borrowing Costs
• IAS24 - Related Party Disclosures
• IAS30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions
• IAS37 - Provisions, Contingent Liabilities and Contingent Assets