International Accounting Standards 1991/1992 : the foll text of all International Accounting Standards extant at 1 January, 1991.

Introduction ; Statement of intent
Comparability of financial statements ; Preface to statements of International Accounting Standards ; Framework for the preparation and presentation of financial statements ; INTERNATIONAL ACCOUNTING STANDARDS: IAS 1
Disclosure of accounting policies ; IAS 2
Valuation and presentation of inventories in the context of the historical cost system ; IAS 3
Consolidated financial statements ; IAS 4
Depreciation accounting ; IAS 5
Information to be disclosed in financial statements ; IAS 7
Statement of changes in financial position ; IAS 8
Unusual and prior period items and changes in accounting policies ; IAS 9
Accounting for research and development activities ; IAS 10
Contingencies and events occurring after the balance sheet date ; IAS 11
Accounting for construction contracts ; IAS 12
Accounting for taxes on income ; IAS 13
Presentation of current assets and current liabilities ; IAS 14
Reporting financial information by segment ; IAS 15
Information reflecting the effects of changing prices ; IAS 16
Accounting for property, plant and equipment ; IAS 17
Accounting for leases ; IAS 18
Revenue recognition ; IAS 19
Accounting for retirement benefits in the financial statements of employers ; IAS 20
Accounting for government grants and disclosure of government assistance ; IAS 21
Accounting for the effects of changes in foreign exchange rates ; IAS 22
Accounting for business combinations ; IAS 23
Capitalisation of borrowing costs ; IAS 24
Related party disclosures ; IAS 25
Accounting for investments ; IAS 26
Accounting and reporting by retirement benefit plans ; IAS 27
Consolidated financial statements and accounting for investments in subsidiaries ; IAS 28
Accounting for investments in associates ; IAS 29
Financial reporting in hyperinflationary economies ; IAS 30
Disclosures in the financial statements of banks and similar financial institutions ; IAS 31
Financial reporting of interests in joint ventures.