IAS International Accounting Standards IAS – 1 – Presentation of Financial Statement IAS – 2 – Inventories IAS – 7 – Statements of Cash Flows IAS – 8 – Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies IAS – 10 – Events After the Balance Sheet Date IAS – 11 – Construction Contracts IAS – 12 – Income Taxes IAS – 14 – Segment Reporting IAS – 15 – Information Reflecting the Effects of Changing Prices 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 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 – Financial Reporting of Interests in Joint Ventures IAS – 32 – Financial Instruments: Disclosure and Presentation IAS – 33 – Earnings per Share IAS – 34 – Interim Financial Reporting IAS – 35 – Discontinuing Operations IAS – 36 – Impairment of Assets IAS – 37 – Provisions, Contingent Liabilities and Contingent Assets IAS – 38 – Intangible Assets IAS – 39 – Financial Instruments: Recognition and Measurement IAS – 39 – Compared with FASB Standards IAS – 40 – Investment Property IAS – 41 – Agriculture