CIMA Examinable IAS/IFRS Standards

CIMA Examinable IFRS_IAS Standards

CIMA original publication in 2018

A summary of IFRS Standards examinable at the different levels:

* denotes examinable from January 2019

Standard
IFRS 2
IFRS 3
IFRS 5
IFRS 7
IFRS 8
IFRS 9*
IFRS 10
IFRS 11
IFRS 12
IFRS 13
IFRS 15*
IFRS 16*
IAS 1
IAS 2
IAS 7
IAS 8
IAS 10
IAS 11
IAS 12
IAS 16
IAS 17
IAS 18
IAS 19
IAS 20
IAS 21
IAS 23
IAS 24
IAS 27
IAS 28
IAS 32
IAS 33
IAS 34
IAS 36
IAS 37
IAS 38
IAS 39
IAS 40
Topic
Share-based Payments
Business Combinations
Non-current Assets Held for Sale and Discontinued Operations
Financial Instruments: Disclosure
Operating Segments
Financial Instruments
Consolidated Financial Statements
Joint Arrangements
Disclosure of Interest in Other Entities
Fair Value Measurement
Revenue from Contracts with Customers
Leases
Presentation of Financial Statements
Inventories
Statement of Cash Flows
Accounting Policies, Changes in Estimates and Errors
Events After Reporting Date
Construction Contracts (Superseded)
Income Taxes
Property, Plant and Equipment
Leases (Superseded)
Revenue (Superseded)
Employee Benefits
Accounting for Government Grants and Disclosure
Effects of Changes in Foreign Exchange Rates
Borrowing Costs
Related Party Disclosures
Separate Financial Statements
Investments in Associates and Joint Ventures
Financial Instruments: Presentation
Earnings Per Share
Interim Financial Reporting
Impairment of Assets
Provisions, Contingent Liabilities and Contingent Assets
Intangible Assets
Financial Instruments (Superseded)
Investment Property
Level
F2
F1
F1
F3
F1
F2
F1
F2
F2
F1
F2
F2
BA3
BA3
BA3
F1
F1
F2
F1
BA3
F2
F2
F1
F1
F1
F1
F2
F1
F1
F2
F2
F1
F1
F2
BA3
F2
F1