Standards

Standards

IAS 2: “Supplies”

IAS 7: “On Cash Flow Statement”

IAS 8: “Accounting Policies, Changes in Accounting Estimates and Errors”

IAS 10: “Events Subsequent to the Reporting Period”

IAS 11: “Construction Contracts”

IAS 12: “Profit Taxes”

IAS 16: “Fixed Assets”

IAS 18: “Income”

IAS 19: “Employee Compensation”

IAS 20: “Accounting for State Grants and Disclosure of State Aid Information”

IAS 21: “Effects of Changes in Exchange Rates”

IAS 23: “Borrowing Costs”

IAS 24: “Related Party Disclosures”

IAS 26: “Accounting and Reporting for Retirement Benefit Plans”

IAS 27: “Separate Financial Statements”

IAS 28: “Investments in Associates and Joint Ventures”

IAS 29: “Financial Reporting in the Supereconomy”

IAS 32: “Financial Tools, Presentation”

IAS 33: “Profit per Share”

IAS 34: “Interim Financial Statements”

IAS 36: “Impairment of Assets”

IAS 37: “Reserves, Contingent Liabilities, and Assets”

IAS 38: “Intangible Assets”

IAS 39: “Financial Tools: Recognition and Measurement”

IAS 40: “Investment Property”

IAS 41: “Agriculture”

IFRS 1: “First-time Adoption of IFRS”

IFRS 2: “Share-based Payment”

IFRS 3: “Business Combinations”

IFRS 4: “Insurance Contracts”

IFRS 5: “Non-current Assets Held for Sale and Terminated Operations”

IFRS 6: “Exploration and Evaluation of Mineral Resources”

IFRS 7: “Financial Tools. Findings”

IFRS 8: “Operating Segments”

IFRS 9: “Financial Tools”

IFRS 10: “Consolidated Financial Statements”

IFRS 11: “Joint Arrangements”

IFRS 12: “Disclosure of Information on Participation in Other Organizations”

IFRS 13: “Fair Value Measurement”

IFRS 14: “Regulated Deferral Accounts”

IFRS 15: “Revenue from Customer Contracts”

IFRS 16: “Rentals”

IFRS 17: “Insurance Contracts”

SIC 7: “Changeover to Euro”

SIC 10: “State Aid with No Specific Link to Operational Activities”

SIC 15: “Operating Leases: Favorable Terms and Conditions”

SIC 25: “Profit Tax”

SIC 27: “Assessment of the Substance of Transactions Related to the Legal Form of the Lease”

SIC 29: “Service Concession Agreements: Disclosure of Information”

SIC 31: “Revenue: Barter Transactions with Advertising Services”

SIC 32: “Intangible Assets, Website Costs”

IFRIC 1: “Changes in Decommissioning, Rehabilitation, and Similar Existing Liabilities”

IFRIC 2: “Shares of Members in Cooperative Organizations and Similar Tools”

IFRIC 4: “Determination of Existence of Leases in Contracts”

IFRIC 5: “Eligibility to Participate in Decommissioning, Reconstruction, and Environmental Restoration Funds”

IFRIC 6: “Obligations Arising From Participation in the Unique Market for Waste Electrical and Electronic Equipment”

IFRIC 7: “Application of the Recalculation Method”

IFRIC 10: “Interim Financial Statements and Impairment”

IFRIC 12: “Concession Agreements for the Provision of Services”

IFRIC 13: “Customer Loyalty Programs”

IFRIC 14: “Defined Benefit Asset Limitations, Minimum Funding Requirements and Their Interaction”

IFRIC 15: “Real Estate Construction Contract”

IFRIC 16: “Hedging a Net Investment in a Foreign Company”

IFRIC 17: “Distribution of Non-Cash Assets to Owners”

IFRIC 18: “Transfer of Assets by Customers”

IFRIC 19: “Extinguishing Financial Liabilities with Equity Tools”

ISA 200: “General Objectives of the Independent Auditor and Conducting an Audit per International Standards on Auditing”

ISA 210: “Agreeing the Terms and Conditions of the Audit Engagement”

ISA 220: “Audit Control over the Quality of Financial Statements”

ISA 230: “Audit Documentation”

ISA 250: “Studying the Requirements of Laws and Other Legal Acts in the Audit of Financial Statements”

ISA 265: “Informing the Public and Management of Deficiencies in the Internal Control System”

ISA 320: “Materiality in the Process of Planning and Conducting an Audit”

ISA 330: “Auditor's Actions Regarding Assessed Risks”

ISA 402: “Audit Observations of Organizations Using the Services of a Service Organization”

ISA 450: “Evaluation of Misstatements Detected in the Course of Audit”

ISA 500: “Audit Evidence”

ISA 501: “Audit Evidence - Special Considerations for Certain Items”

ISA 505: “External Confirmations”

ISA 510: “Initial Audit Objectives - Initial Balances”

ISA 520: “Analytical Procedures”

ISA 530: “Audit Sample”

ISA 540: “Audit of Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures”

ISA 550: “Related Parties”

ISA 560: “Further Cases”

ISA 570: “Continuity of the Organization's Activities”

ISA 580: “Written Certificates”

ISA 600: “Special Considerations: Audit of Group Financial Statements (including the work of component auditors)”

ISA 610: “Utilization of the Work of Internal Auditors”

ISA 620: “Utilization of the Work of the Auditor's Expert”

ISA 700: “Formation and Presentation of the Auditor's Report on the Financial Statements”

ISA 705: “Modification of Opinion in the Independent Auditor's Report”

ISA 706: “Observations and Other Circumstances Paragraphs in the Independent Auditor's Report”

ISA 710: “Comparable Information - Relevant Numerical Data and Comparable Financial Statements”

ISA 720: “Auditor's Responsibilities for Other Information in the Documents Containing the Audited Financial Statements”

ISA 800: “Auditor's Responsibilities for Other Information in the Documents Containing the Audited Financial Statements”

ISA 805: “Special Considerations - Audit of Separate Financial Statements and of Certain Elements, Accounts or Items in the Financial Statements”

ISA 810: “Objectives Applicable to the Auditor's Report on the Summarized Financial Statements”