Given that this chapter is concerned with interpreting financial statements, all international accounting standards are relevant. However, the most important ones are IAS 1 Presentation of Financial Statements, IAS 7 Statement of Cash Flows, IAS 27 Consolidated and Separate Financial Statements, and IAS 33 Earnings per Share. For an excellent summary of these and other international accounting standards, visit the IASPlus website (www.iasplus.com).