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