{"id":3300,"date":"2022-04-13T23:50:15","date_gmt":"2022-04-13T19:20:15","guid":{"rendered":"https:\/\/ebco-cpa.ir\/?p=3300"},"modified":"2022-04-13T23:50:15","modified_gmt":"2022-04-13T19:20:15","slug":"ifrs","status":"publish","type":"post","link":"https:\/\/ebco-cpa.com\/en\/2022\/04\/13\/ifrs\/","title":{"rendered":"IFRS"},"content":{"rendered":"<table class=\"table table-bordered table-hover table-responsive table-striped\">\n<thead>\n<tr>\n<th>title<\/th>\n<th>number<\/th>\n<th>download<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/314\/IFRS16.pdf\" target=\"_blank\" rel=\"noopener\">Leases<\/a><\/td>\n<td>IFRS 16<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/314\/IFRS16.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/315\/IFRS17.pdf\" target=\"_blank\" rel=\"noopener\">Insurance Contracts<\/a><\/td>\n<td>IFRS 17<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/315\/IFRS17.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/312\/IFRS14.pdf\" target=\"_blank\" rel=\"noopener\">Regulatory Deferral Accounts<\/a><\/td>\n<td>IFRS 14<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/312\/IFRS14.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/313\/IFRS15.pdf\" target=\"_blank\" rel=\"noopener\">Revenue from Contracts with Customers<\/a><\/td>\n<td>IFRS 15<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/313\/IFRS15.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/310\/IFRS11.pdf\" target=\"_blank\" rel=\"noopener\">Joint Arrangements<\/a><\/td>\n<td>IFRS 11<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/310\/IFRS11.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/311\/IFRS12.pdf\" target=\"_blank\" rel=\"noopener\">Disclosure of Interests in Other Entities<\/a><\/td>\n<td>IFRS 12<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/311\/IFRS12.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/309\/IFRS10 (1).pdf\" target=\"_blank\" rel=\"noopener\">Consolidated Financial Statements<\/a><\/td>\n<td>IFRS 10<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/309\/IFRS10 (1).pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/307\/IFRS8.pdf\" target=\"_blank\" rel=\"noopener\">Operating Segments<\/a><\/td>\n<td>IFRS 8<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/307\/IFRS8.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/308\/IFRS9.pdf\" target=\"_blank\" rel=\"noopener\">Financial Instruments<\/a><\/td>\n<td>IFRS 9<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/308\/IFRS9.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/306\/IFRS7.pdf\" target=\"_blank\" rel=\"noopener\">Financial Instruments: Disclosures<\/a><\/td>\n<td>IFRS 7<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/306\/IFRS7.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/305\/IFRS6.pdf\" target=\"_blank\" rel=\"noopener\">Exploration for and Evaluation of Mineral Resources<\/a><\/td>\n<td>IFRS 6<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/305\/IFRS6.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/304\/IFRS5.pdf\" target=\"_blank\" rel=\"noopener\">Non-current Assets Held for Sale and Discontinued Operations<\/a><\/td>\n<td>IFRS 5<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/304\/IFRS5.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/303\/IFRS3.pdf\" target=\"_blank\" rel=\"noopener\">Business Combinations<\/a><\/td>\n<td>IFRS 3<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/303\/IFRS3.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/301\/IAS41.pdf\" target=\"_blank\" rel=\"noopener\">Agriculture<\/a><\/td>\n<td>IAS 41<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/301\/IAS41.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/302\/IFRS2.pdf\" target=\"_blank\" rel=\"noopener\">Share-based Payment<\/a><\/td>\n<td>IFRS 2<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/302\/IFRS2.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/300\/IAS40.pdf\" target=\"_blank\" rel=\"noopener\">Investment Property<\/a><\/td>\n<td>IAS40<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/300\/IAS40.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/298\/IAS37.pdf\" target=\"_blank\" rel=\"noopener\">Provisions, Contingent Liabilities and Contingent Assets<\/a><\/td>\n<td>IAS 37<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/298\/IAS37.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/299\/IAS38.pdf\" target=\"_blank\" rel=\"noopener\">Intangible Assets<\/a><\/td>\n<td>IAS 38<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/299\/IAS38.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/297\/IAS36.pdf\" target=\"_blank\" rel=\"noopener\">Impairment of Assets<\/a><\/td>\n<td>IAS 36<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/297\/IAS36.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/296\/IAS34.pdf\" target=\"_blank\" rel=\"noopener\">Interim Financial Reporting<\/a><\/td>\n<td>IAS 34<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/296\/IAS34.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/295\/IAS33.pdf\" target=\"_blank\" rel=\"noopener\">Earnings per Share<\/a><\/td>\n<td>IAS 33<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/295\/IAS33.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/294\/IAS32.pdf\" target=\"_blank\" rel=\"noopener\">Financial Instruments Presentation<\/a><\/td>\n<td>IAS 32<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/294\/IAS32.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/292\/IAS28 (1).pdf\" target=\"_blank\" rel=\"noopener\">Investments in Associates and Joint Ventures<\/a><\/td>\n<td>IAS 28<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/292\/IAS28 (1).pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/293\/IAS29.pdf\" target=\"_blank\" rel=\"noopener\">Financial Reporting in Hyperinflationary Economies<\/a><\/td>\n<td>IAS 29<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/293\/IAS29.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/290\/IAS26.pdf\" target=\"_blank\" rel=\"noopener\">Accounting and Reporting by Retirement Benefit Plans<\/a><\/td>\n<td>IAS 26<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/290\/IAS26.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/291\/IAS27.pdf\" target=\"_blank\" rel=\"noopener\">Separate Financial Statements<\/a><\/td>\n<td>IAS 27<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/291\/IAS27.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/289\/IAS24 (1).pdf\" target=\"_blank\" rel=\"noopener\">Related Party Disclosures<\/a><\/td>\n<td>IAS 24<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/289\/IAS24 (1).pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/288\/IAS23 (1).pdf\" target=\"_blank\" rel=\"noopener\">Borrowing Costs<\/a><\/td>\n<td>IAS23<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/288\/IAS23 (1).pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/287\/IAS21.pdf\" target=\"_blank\" rel=\"noopener\">The Effects of Changes in Foreign Exchange Rates<\/a><\/td>\n<td>IAS 21<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/287\/IAS21.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/285\/IAS19.pdf\" target=\"_blank\" rel=\"noopener\">Employee Benefits<\/a><\/td>\n<td>IAS 19<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/285\/IAS19.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/286\/IAS20.pdf\" target=\"_blank\" rel=\"noopener\">Accounting for Government Grants and Disclosure of Government Assistance<\/a><\/td>\n<td>IAS20<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/286\/IAS20.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/284\/IAS16 (1).pdf\" target=\"_blank\" rel=\"noopener\">Property, Plant and Equipment<\/a><\/td>\n<td>IAS16<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/284\/IAS16 (1).pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/283\/IAS12 (1).pdf\" target=\"_blank\" rel=\"noopener\">Income Taxes<\/a><\/td>\n<td>IAS12<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/283\/IAS12 (1).pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/282\/IAS10.pdf\" target=\"_blank\" rel=\"noopener\">Events after the Reporting Period<\/a><\/td>\n<td>IAS 10<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/282\/IAS10.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/281\/IAS8.pdf\" target=\"_blank\" rel=\"noopener\">Accounting policies change in accounting estimates and errors<\/a><\/td>\n<td>IAS8<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/281\/IAS8.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/279\/IAS2.pdf\" target=\"_blank\" rel=\"noopener\">inventories<\/a><\/td>\n<td>IAS2<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/279\/IAS2.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/280\/IAS7.pdf\" target=\"_blank\" rel=\"noopener\">Statement of cash flow<\/a><\/td>\n<td>IAS 7<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/280\/IAS7.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/278\/IAS1.pdf\" target=\"_blank\" rel=\"noopener\">Presentation of financial statement<\/a><\/td>\n<td>Ias1<\/td>\n<td><a href=\"https:\/\/ebco-cpa.com:443\/Portals\/2\/PropertyAgent\/606\/Files\/278\/IAS1.pdf\" target=\"_blank\" rel=\"noopener\">download file<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>title number download Leases IFRS 16 download file Insurance Contracts IFRS 17 download file Regulatory Deferral Accounts IFRS 14 download file Revenue from Contracts with Customers IFRS 15 download file Joint Arrangements IFRS 11 download file Disclosure of Interests in Other Entities IFRS 12 download file Consolidated Financial Statements IFRS 10 download file Operating Segments [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/posts\/3300"}],"collection":[{"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/comments?post=3300"}],"version-history":[{"count":1,"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/posts\/3300\/revisions"}],"predecessor-version":[{"id":3301,"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/posts\/3300\/revisions\/3301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/media\/3054"}],"wp:attachment":[{"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/media?parent=3300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/categories?post=3300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ebco-cpa.com\/en\/wp-json\/wp\/v2\/tags?post=3300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}