Accounting - IFRS Flashcards

1
Q

IFRS 1

A

First-time adoption of International Financial Reporting Standards

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2
Q

IFRS 2

A

Share-based payment

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3
Q

IFRS 3

A

Business combinations

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4
Q

IFRS 5

A

Non-current assets held for sale and discontinued operations

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5
Q

IFRS 6

A

Exploration for and evaluation of mineral resources

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6
Q

IFRS 7

A

Financial instruments: disclosures

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7
Q

IFRS 8

A

Operating segments

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8
Q

IFRS 9

A

Financial instruments

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9
Q

IFRS 10

A

Consolidated financial statements

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10
Q

IFRS 11

A

Joint arrangements

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11
Q

IFRS 12

A

Disclosure of interests in other entities

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12
Q

IFRS 13

A

Fair value measurement

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13
Q

IFRS 14

A

Regulatory deferral accounts

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14
Q

IFRS 15

A

Revenue from contracts with customers

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15
Q

IFRS 16

A

Leases

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16
Q

IFRS 17

A

Insurance on contracts

17
Q
A