Dr. Dwi Martani

Universitas Indonesia - Fakultas Ekonomi dan Bisnis - Ilmu Akuntansi

ifrs1- First-time Adoption of International Financial Reporting Standards

ifrs2 – Share-Based Payment

ifrs3 – Business Combinations

ifrs4 – Insurance Contracts

ifrs5 – Non-current Assets Held for Sale and Discontinued Operations

ifrs6 – Exploration for and Evaluation of Mineral Resources

ifrs7 – Financial Instruments : Disclosure

ifrs8 – Operating Segments

ifrs9 – Financial Instruments

ias1 – Presentation of Financial Statements

ias2 – Inventories

ias7 – Statement of Cash Flows

ias8 – Accounting Policies, Changes in Accounting Estimates and Errors

ias10 – Event after the reporting Period

ias11 – Construction Contracts

ias12 – Income Taxes

ias16 – Property, Plant and Equipment

ias17 – Leases

ias18 – Revenue

ias19 – Employee Benefits

ias20 – Accounting for Governance Grants and Disclosure of Government Assistance

ias21 – The Effects of Changes in Foregn Exchange Rates

ias23 – Borrowing Costs

ias24 – Related Party Disclosures

ias26 – Accounting and Reporting by Retirement Benefit Plans

ias27 – Consolidated and Separate Financial Statements

ias28 – Investments in Associates

ias29 – Financial Reporting in Hyperinflationary Economies

ias31 – Interests in Joint Ventures

ias32 – Financial Instruments: Presentation

ias33 – Earnings per Share

ias34 – Interim Financial Reporting

ias36 – Impairment of Assets

ias37 – Provisions, Contingent Liabilities and Contingent Assets

ias38 – Intangible Assets

ias39 – Financial Instruments: Recognition and Measurement

ias40 – Investment Property

ias41 – Agriculture

ifric1 – Changes in Existing Decommissioning, Restoration and Similar Liabilities

ifric2 – Members’ Share in Co-operative Entities and Similar Instruments

ifric4 – Determining whether an arrangement contains a Lease

ifric5 – Rights to Interests arising from Decommissioning, Restoration and Environmental rehabilitationa Funds

ifric6 – Liabilities arising from Participating in a Specific Market – Wate electrical and Electronic Equipment

ifric7 – Applying the Restatement Approach under IAS 29

ifric10 – Interim Financial Reporting and Impairment

ifric12 – Service Concession Arrangements

ifric13 – Costomer Loyalty Programmes

ifric14 – IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

ifric15 – Agreements for the Construction of Real Estate

ifric16 – Hedges of a Net Investment in a Foreign Operation

ifric17 – Distributions of Non-cash Assets to Owners

ifric18 – Transfers of Assets from Customers

ifric19 – Extinguishing Financial Liabilities with Equity Instruments