Accounting - IAS Flashcards
1
Q
IAS 1
A
Presentation of financial statements
2
Q
IAS 2
A
Inventories
3
Q
IAS 7
A
Statement of Cash flows
4
Q
IAS 8
A
Accounting policies, changes in accounting estimates, and errors
5
Q
IAS 10
A
Events after the reporting period
6
Q
IAS 12
A
Income taxes
7
Q
IAS 16
A
Property, plant, and equipment
8
Q
IAS 19
A
Employee benefits
9
Q
IAS 20
A
Accounting for government grants and disclosure of government assistance
10
Q
IAS 21
A
The effects of changes in foreign exchange rates
11
Q
IAS 23
A
Borrowing costs
12
Q
IAS 24
A
Related party disclosures
13
Q
IAS 26
A
Accounting and reporting by retirement benefit plans
14
Q
IAS 27
A
Separate financial statements
15
Q
IAS 28
A
Investments in associates and joint ventures