Accounting - ASPE - General Flashcards
1
Q
ASPE 1000
A
Financial statement concepts
2
Q
ASPE 1100
A
Generally accepted accounting principles
3
Q
ASPE 1400
A
General standards of financial statement presentation
4
Q
ASPE 1500
A
First-time adoption
5
Q
ASPE 1505
A
Disclosure of accounting policies
6
Q
ASPE 1506
A
Accounting changes
7
Q
ASPE 1508
A
Measurement uncertainty
8
Q
ASPE 1510
A
Current assets and current liabilities
9
Q
ASPE 1520
A
Income statement
10
Q
ASPE 1521
A
Balance sheet
11
Q
ASPE 1540
A
Cash flow statement
12
Q
ASPE 1582
A
Business combinations
13
Q
ASPE 1591
A
Subsidiaries
14
Q
ASPE 1601
A
Consolidated financial statements
15
Q
ASPE 1602
A
Non-controlling interests