Accounting - IAS

Question 1

IAS 1

Answer 1

Presentation of financial statements

Question 2

IAS 2

Answer 2

Inventories

Question 3

IAS 7

Answer 3

Statement of Cash flows

Question 4

IAS 8

Answer 4

Accounting policies, changes in accounting estimates, and errors

Question 5

IAS 10

Answer 5

Events after the reporting period

Question 6

IAS 12

Answer 6

Income taxes

Question 7

IAS 16

Answer 7

Property, plant, and equipment

Question 8

IAS 19

Answer 8

Employee benefits

Question 9

IAS 20

Answer 9

Accounting for government grants and disclosure of government assistance

Question 10

IAS 21

Answer 10

The effects of changes in foreign exchange rates

Question 11

IAS 23

Answer 11

Borrowing costs

Question 12

IAS 24

Answer 12

Related party disclosures

Question 13

IAS 26

Answer 13

Accounting and reporting by retirement benefit plans

Question 14

IAS 27

Answer 14

Separate financial statements

Question 15

IAS 28

Answer 15

Investments in associates and joint ventures

Question 16

IAS 29

Answer 16

Financial reporting in hyper-inflationary economies

Question 17

IAS 32

Answer 17

Financial instruments: presentation

Question 18

IAS 33

Answer 18

Earnings per share

Question 19

IAS 34

Answer 19

Interim financial reporting

Question 20

IAS 36

Answer 20

Impairment of assets

Question 21

IAS 37

Answer 21

Provisions, contingent liabilities and contingent assets

Question 22

IAS 38

Answer 22

Intangible assets

Question 23

IAS 39

Answer 23

Financial instruments: recognition and measurements (when IFRS 9 application is deferred)

Question 24

IAS 40

Answer 24

Financial instruments: recognition and measurements (when IFRS 9 application is applied)

Question 25

IAS 41

Answer 25

Agriculture