Accounting Standards Flashcards

1
Q

Non Current Assets

IAS 16 PPE

What is the measurement at recognition?

A
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2
Q

What are the rules for IAS 16 PPE

Depriciation?

A
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3
Q

IAS 23: Borrowing Costs

What is it

When does the capitalisation start

A
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4
Q

IAS 20:

Government Grant

A
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5
Q

IAS 40

Invetsment Property

A
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6
Q

IAS 38 : Intangible Assets

A
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7
Q

IAS 36: Impairments

A
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8
Q

IFRS 5

Discontinued Operations

A
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9
Q

IAS 8

Accounting Policies

A
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10
Q

IAS 8

Accounting Estimate

A
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11
Q

IAS 8:

Prior Period Error

A
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12
Q

IAS 2: Inventory

A
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13
Q

IAS 41

Agriculture

A
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14
Q

IFRS 9 : Financial Instruments

A
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15
Q

IFRS 9

Financial instruments derecognition

A
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16
Q

IFRS 9: Financial Liabilities

A
17
Q

IFRS 9 Convertible debenture

A
18
Q

IFRS 9 : Disclosure

A
19
Q

IFRS 16: Leases

A
20
Q

IFRS Leases

Initial recognition and subsequent measurement

A
21
Q

IAS 37

Provisions

A
22
Q

IAS 10: Events after the reporting Date

A
23
Q

IFRS 15 Revenue

What are the 5 steps

A
24
Q

IAS 21: Foreign Currency

A