Accounting Standards Flashcards
Presentation of Financial Statements
IAS 1
Inventories
IAS 2
Statement of Cash Flows
IAS 7
Accounting policies, Changes in Accounting Estimates and Errors
IAS 8
Events after Reporting Period
IAS 10
Income Taxes
IAS 12
PPE
IAS 16
Employee Benefits
IAS 19
Accounting for Government Grants and Disclosures of Government Assistance
IAS 20
The Effect of Changes in Foreign Exchange Rates
IAS 21
Borrowing Costs
IAS 23
Related Party Transactions
IAS 24
Separate Financial Statements
IAS 27
Investments in Associates and Joint Ventures
IAS 28
Financial Instruments: Presentation
IAS 32
Earnings Per Share
IAS 33
Interim Financial Reporting
IAS 34
Impairment of Assets
IAS 36
Provisions, Contingent Liabilities and Contingent Assets
IAS 37
Intangible Assets
IAS 38
Investment Property
IAS 40
Agriculture
IAS 41
First Time Adoption of International Financial Reporting Standards
IFRS 1
Share based payment
IFRS 2
Business combinations
IFRS 3
NCA held for sale and discontinued operations
IFRS 5
Financial Instruments: Disclosures
IFRS 7
Operating segments
IFRS 8
Financial Instruments
IFRS 9
Consolidated Financial Statements
IFRS 10
Joint Arrangements
IFRS 11
Disclosure of Interests in other entities
IFRS 12
Fair value measurement
IFRS 13
Revenue from Contracts with Customers
IFRS 15
Leases
IFRS 16
IFRS for Small and Medium Size Entities
IFRS for SMEs
