Accounting - IAS Flashcards

1
Q

IAS 1

A

Presentation of financial statements

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2
Q

IAS 2

A

Inventories

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3
Q

IAS 7

A

Statement of Cash flows

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4
Q

IAS 8

A

Accounting policies, changes in accounting estimates, and errors

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5
Q

IAS 10

A

Events after the reporting period

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6
Q

IAS 12

A

Income taxes

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7
Q

IAS 16

A

Property, plant, and equipment

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8
Q

IAS 19

A

Employee benefits

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9
Q

IAS 20

A

Accounting for government grants and disclosure of government assistance

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10
Q

IAS 21

A

The effects of changes in foreign exchange rates

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11
Q

IAS 23

A

Borrowing costs

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12
Q

IAS 24

A

Related party disclosures

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13
Q

IAS 26

A

Accounting and reporting by retirement benefit plans

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14
Q

IAS 27

A

Separate financial statements

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15
Q

IAS 28

A

Investments in associates and joint ventures

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16
Q

IAS 29

A

Financial reporting in hyper-inflationary economies

17
Q

IAS 32

A

Financial instruments: presentation

18
Q

IAS 33

A

Earnings per share

19
Q

IAS 34

A

Interim financial reporting

20
Q

IAS 36

A

Impairment of assets

21
Q

IAS 37

A

Provisions, contingent liabilities and contingent assets

22
Q

IAS 38

A

Intangible assets

23
Q

IAS 39

A

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

24
Q

IAS 40

A

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

25
Q

IAS 41

A

Agriculture