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Gorani & Associates
Gorani & Associates
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WELCOME
INTERNATIONAL FINANCIAL REPORTING STANDARDS (I F R S) INTRODUCTION TO
WHY IFRS ? ,[object Object]
OBJECTIVES OF IFRS ,[object Object],[object Object],[object Object],[object Object]
SCOPE OF IFRS ,[object Object],[object Object],[object Object],[object Object]
SCOPE OF IFRS ,[object Object],[object Object],[object Object],[object Object]
SCOPE OF IFRS ,[object Object],[object Object],[object Object],[object Object]
LIST OF IFRS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],IFRS -1 : FIRST TIME ADOPTION OF I F R S
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-1
[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-1
[object Object],[object Object],[object Object],IFRS -2 : SHARE-BASED PAYMENTS
[object Object],[object Object],[object Object],[object Object],IFRS-2
[object Object],[object Object],[object Object],[object Object],IFRS-2
[object Object],[object Object],[object Object],[object Object],IFRS-2
[object Object],[object Object],IFRS-2
[object Object],[object Object],IFRS-2
[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-2
[object Object],[object Object],[object Object],[object Object],[object Object], IFRS -3 : BUSINESS COMBINATIONS
[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-3
[object Object],[object Object],IFRS-3
[object Object],[object Object],[object Object],[object Object],IFRS-3
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-3
[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-3
[object Object],[object Object],[object Object],[object Object], IFRS -4 : INSURANCE CONTRACTS
[object Object],[object Object],[object Object],IFRS-4
[object Object],[object Object],[object Object],[object Object],IFRS-4
[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-4
[object Object],[object Object],[object Object],[object Object],IFRS-4
[object Object],[object Object],[object Object],[object Object],IFRS -5 : NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-5
[object Object],[object Object],IFRS-5
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-5
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-6 : EXPLORATION FOR AND EVALUATION OF MINERALS
[object Object],[object Object],[object Object],[object Object],IFRS-6
[object Object],[object Object],IFRS-6
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-6
[object Object],[object Object],[object Object],[object Object],IFRS-7 : FINANCIAL INSTRUMENTS: DISCLOSURE
[object Object],[object Object],[object Object],[object Object],IFRS-7
[object Object],[object Object],IFRS-8 : OPERATING SEGMENTS
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],IFRS-8
[object Object],[object Object],[object Object],IFRS-8
[object Object],[object Object],IFRS-8
[object Object],[object Object],IFRS-8
[object Object],[object Object],[object Object],[object Object],[object Object],Presentation by
Thank you

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