Accounting - ASPE - General Flashcards

1
Q

ASPE 1000

A

Financial statement concepts

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2
Q

ASPE 1100

A

Generally accepted accounting principles

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3
Q

ASPE 1400

A

General standards of financial statement presentation

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4
Q

ASPE 1500

A

First-time adoption

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5
Q

ASPE 1505

A

Disclosure of accounting policies

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6
Q

ASPE 1506

A

Accounting changes

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7
Q

ASPE 1508

A

Measurement uncertainty

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8
Q

ASPE 1510

A

Current assets and current liabilities

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9
Q

ASPE 1520

A

Income statement

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10
Q

ASPE 1521

A

Balance sheet

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11
Q

ASPE 1540

A

Cash flow statement

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12
Q

ASPE 1582

A

Business combinations

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13
Q

ASPE 1591

A

Subsidiaries

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14
Q

ASPE 1601

A

Consolidated financial statements

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15
Q

ASPE 1602

A

Non-controlling interests

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16
Q

ASPE 1625

A

Comprehensive revaluation of assets and liabilities

17
Q

ASPE 1651

A

Foreign currency translation

18
Q

ASPE 1800

A

Unincorporated business