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Objective IAS 37 ensures that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities, and contingent assets,

Objective IAS 41 prescribes the accounting treatment for: Biological assets (living animals and plants), and Agricultural produce (harvested product from

Objective IAS 40 prescribes the accounting treatment and disclosure for investment property — property held to earn rentals or for

Objective IAS 38 prescribes the accounting treatment for intangible assets, including their recognition, measurement, amortization, and impairment, ensuring financial statements

Objective IAS 20 prescribes the accounting and disclosure requirements for government grants and other forms of government assistance to ensure