Accounting Standards Flashcards

Memorize the standards in the ACCA FR exam

1
Q

IAS 2

A

Inventories

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2
Q

IAS 7

A

Statement of Cash Flows

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3
Q

IAS 8

A

Accounting Policies, Changes in Accounting Estimates & Errors

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4
Q

IAS 10

A

Events After The Reporting Period

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5
Q

IAS 12

A

Income Taxes

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6
Q

IAS 16

A

Property, Plant & Equipment

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7
Q

IAS 20

A

Accounting For Government Grants & Disclosure of Government Assistance

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8
Q

IAS 21

A

The Effects of Changes in Foreign Exchange Rates

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9
Q

IAS 32

A

Financial Instruments: Presentation

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10
Q

IFRS 7

A

Financial Instruments: Disclosure

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11
Q

IFRS 9

A

Financial Instruments

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12
Q

IAS 33

A

Earnings Per Share

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13
Q

IAS 36

A

Impairment of Assets

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14
Q

IAS 37

A

Provisions, Contingent Liabilities & Contingent Assets

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15
Q

IAS 38

A

Intangible Assets

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16
Q

IAS 40

A

Investment Property

17
Q

IFRS 3

A

Business Combinations

18
Q

IFRS 5

A

Non-Current Assets Held For Sale & Discontinued Operations

19
Q

IFRS 15

A

Revenue From Contracts With Customers

20
Q

IAS 23

A

Borrowing Costs

21
Q

IFRS 16

A

Leases

22
Q

IFRS 13

A

Fair Value Measurement