Accounting Standards Flashcards
Memorize the standards in the ACCA FR exam
IAS 2
Inventories
IAS 7
Statement of Cash Flows
IAS 8
Accounting Policies, Changes in Accounting Estimates & Errors
IAS 10
Events After The Reporting Period
IAS 12
Income Taxes
IAS 16
Property, Plant & Equipment
IAS 20
Accounting For Government Grants & Disclosure of Government Assistance
IAS 21
The Effects of Changes in Foreign Exchange Rates
IAS 32
Financial Instruments: Presentation
IFRS 7
Financial Instruments: Disclosure
IFRS 9
Financial Instruments
IAS 33
Earnings Per Share
IAS 36
Impairment of Assets
IAS 37
Provisions, Contingent Liabilities & Contingent Assets
IAS 38
Intangible Assets
IAS 40
Investment Property
IFRS 3
Business Combinations
IFRS 5
Non-Current Assets Held For Sale & Discontinued Operations
IFRS 15
Revenue From Contracts With Customers
IAS 23
Borrowing Costs
IFRS 16
Leases
IFRS 13
Fair Value Measurement
