Accounting Standards Flashcards
1
Q
Non Current Assets
IAS 16 PPE
What is the measurement at recognition?
A
2
Q
What are the rules for IAS 16 PPE
Depriciation?
A
3
Q
IAS 23: Borrowing Costs
What is it
When does the capitalisation start
A
4
Q
IAS 20:
Government Grant
A
5
Q
IAS 40
Invetsment Property
A
6
Q
IAS 38 : Intangible Assets
A
7
Q
IAS 36: Impairments
A
8
Q
IFRS 5
Discontinued Operations
A
9
Q
IAS 8
Accounting Policies
A
10
Q
IAS 8
Accounting Estimate
A
11
Q
IAS 8:
Prior Period Error
A
12
Q
IAS 2: Inventory
A
13
Q
IAS 41
Agriculture
A
14
Q
IFRS 9 : Financial Instruments
A
15
Q
IFRS 9
Financial instruments derecognition
A
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
