Accounting Standards

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Here’s the list of examinable documents for P2 and the P7 examiner states that examinable accounting standards are the same as for those for P2

Here we go!

International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs)
IAS 1
Presentation of Financial Statements
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IAS 2
Inventories
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IAS 7
Statement of Cash Flows
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IAS 8
Accounting Policies, Changes in Accounting Estimates and Errors
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IAS 10
Events after the Reporting Period
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IAS 12
Income Taxes
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IAS 16
Property, Plant and Equipment
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IAS 17
Leases
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IAS 19
Employee Benefits
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IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
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IAS 21
The Effects of Changes in Foreign Exchange Rates
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IAS 23
Borrowing Costs

IAS 24
Related Party Disclosures
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IAS 27
Separate Financial Statements
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IAS 28
Investments in Associates and Joint Ventures
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IAS 32
Financial Instruments: Presentation
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IAS 33
Earnings per Share
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IAS 34
Interim Financial Reporting
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IAS 36
Impairment of Assets
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IAS 37
Provisions, Contingent Liabilities and Contingent Assets
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IAS 38
Intangible Assets
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IAS 40
Investment Property
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IAS 41
Agriculture
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IFRS 1
First-time Adoption of International Financial Reporting Standards
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IFRS 2
Share-based Payment
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IFRS 3 (revised)
Business Combinations
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IFRS 5
Non-Current Assets Held for Sale and Discontinued Operations
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IFRS 7
Financial Instruments: Disclosures
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IFRS 8
Operating Segments
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IFRS 9
Financial Instruments
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IFRS 10
Consolidated Financial Statements
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IFRS 11
Joint Arrangements
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IFRS 12
Disclosure of interests in Other Entities
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IFRS 13
Fair Value Measurement
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IFRS 15
Revenue from Contracts with Customers
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IFRS for SMEs
IFRS for Small and Medium sized Entities
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Other Statements
The Conceptual Framework for Financial Reporting
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Practice Stmt
Management Commentary
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The International <IR> Framework