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Table of Contents
p. 128 of 203 BACK | NEXT
Foreword
1. Introduction to the Guidelines
2. User Instructions
3. Preparing and Appraising Investment Project
4. Financial Management of Executing Agencies
5. Reporting and Auditing
6. Financial Institutions
7. Knowledge Management
7.1. Useful Websites
7.2. Operations Manual (OM)
7.3. Project Administration Instructions (PAIs)
7.4. International Standards
7.4.1. International Financial Reporting Standards (IFRS)
>>7.4.2. International Accounting Standards (IAS)
7.4.3. International Standards on Auditing (ISAs)
7.4.4. International Auditing Practice Statements (IAPSs)
7.4.5 International Public Sector Accounting Standard (IPSAS)
7.4.6 International Organization of Supreme Audit Institutions Auditing Standards
7.5. International Accounting and Auditing Architecture
7.6. Financial Review Checklist for RRPs
7.7. Appraisal Checklist: Nonrevenue-Earning Project
7.8. Appraisal Checklist: Revenue-Earning Project
7.9. Appraisal Checklist: Private Sector Project
7.10. Appraisal Checklist: Financial Institution
7.11. Undertaking Sensitivity and Risk Analyses
7.12. Model Operating Covenants
7.13. Model Capital Structure Covenants
7.14. Model Liquidity Covenants
7.15. Commonly Used Ratios
7.16. Model Financial Statements: Service Organization
7.17. Model Financial Statements: Manufacturing Organization
7.18. Model Terms of Reference for an Auditor
7.19. Audit Report Questionnaire
Addendum
Financial Management and Analysis of Projects : 7. Knowledge Management : 7.4. International Standards

7.4.2. International Accounting Standards (IAS)

IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 7 Cash Flow Statements
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10 Events After the Balance Sheet Date
IAS 11 Construction Contracts
IAS 12 Income Taxes
IAS 14 Segment Reporting
IAS 16 Property, Plant, and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 22 Business Combinations
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial Statements
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruments: Disclosure and Presentation see also: See also Financial Instruments - other issues
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
IAS 39 Financial Instruments: Recognition and Measurement see also: See also Financial Instruments - other issues
IAS 40 Investment Property
IAS 41 Agriculture


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7.4.1. International Financial Reporting Standards (IFRS)
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7.4.3. International Standards on Auditing (ISAs)

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