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Objective IAS 8 prescribes: How to select and apply accounting policies, How to account for changes in accounting policies and

Objective IAS 10 prescribes when and how an entity should adjust its financial statements for events that occur between the

Objective IAS 12 prescribes how to account for income taxes, including both: Current tax (taxes payable or recoverable for the

Objective IAS 16 prescribes the accounting treatment for property, plant, and equipment (PPE).It covers recognition, measurement, depreciation, and derecognition of

Objective IAS 19 prescribes the accounting and disclosure requirements for employee benefits, including short-term benefits, post-employment benefits, other long-term benefits,

Objective IAS 21 prescribes the accounting treatment for transactions in foreign currencies and foreign operations, ensuring that financial statements reflect

Objective IAS 23 prescribes the accounting treatment for borrowing costs, specifically when they should be capitalized as part of the

Objective IAS 24 requires disclosure of related party relationships, transactions, and outstanding balances to ensure that financial statements reflect the

Objective IAS 26 prescribes the accounting and financial reporting requirements for retirement benefit plans (pension funds and other post-employment benefit

Objective IAS 27 prescribes the accounting and presentation requirements for separate financial statements (SFS), which are financial statements presented by