Table III FR by IFRS IAS/IFRS... | Emerald Publishing

Table III

FR by IFRS

IAS/IFRS	Description	Number
Easy to estimate
IAS 2	Inventory	2
IAS 8	Accounting policies and changes in accounting estimates and errors	9
IAS 10	Events after the reporting period	3
IAS 11	Construction contracts	2
IAS 12	Income taxes	7
IFRS 13	Fair value measurement	1
IAS 16	Property, plant and equipment	2
IAS 18	Revenue	3
IAS 27	Consolidate and separate financial statements	7
IAS 28	Investments in associates and joint ventures	5
IAS 36	Impairment of assets	32
IFRS 3	Business combinations	3
IFRS 4	Insurance contracts	2
Difficult-to-estimate
IAS 37	Provisions, contingent liabilities and contingent assets	14
IAS 38	Intangible assets	6
IAS 39	Financial instruments: recognition and measurement	23
IFRS 7	Financial instruments: disclosures	7

IAS/IFRS	Description	Number
Easy to estimate
IAS 2	Inventory	2
IAS 8	Accounting policies and changes in accounting estimates and errors	9
IAS 10	Events after the reporting period	3
IAS 11	Construction contracts	2
IAS 12	Income taxes	7
IFRS 13	Fair value measurement	1
IAS 16	Property, plant and equipment	2
IAS 18	Revenue	3
IAS 27	Consolidate and separate financial statements	7
IAS 28	Investments in associates and joint ventures	5
IAS 36	Impairment of assets	32
IFRS 3	Business combinations	3
IFRS 4	Insurance contracts	2
Difficult-to-estimate
IAS 37	Provisions, contingent liabilities and contingent assets	14
IAS 38	Intangible assets	6
IAS 39	Financial instruments: recognition and measurement	23
IFRS 7	Financial instruments: disclosures	7