Accounting Standards Flashcards

1
Q

Presentation of Financial Statements

A

IAS 1

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2
Q

Inventories

A

IAS 2

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3
Q

Statement of Cash Flows

A

IAS 7

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4
Q

Accounting policies, Changes in Accounting Estimates and Errors

A

IAS 8

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5
Q

Events after Reporting Period

A

IAS 10

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6
Q

Income Taxes

A

IAS 12

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7
Q

PPE

A

IAS 16

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8
Q

Employee Benefits

A

IAS 19

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9
Q

Accounting for Government Grants and Disclosures of Government Assistance

A

IAS 20

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10
Q

The Effect of Changes in Foreign Exchange Rates

A

IAS 21

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11
Q

Borrowing Costs

A

IAS 23

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12
Q

Related Party Transactions

A

IAS 24

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13
Q

Separate Financial Statements

A

IAS 27

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14
Q

Investments in Associates and Joint Ventures

A

IAS 28

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15
Q

Financial Instruments: Presentation

A

IAS 32

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16
Q

Earnings Per Share

A

IAS 33

17
Q

Interim Financial Reporting

A

IAS 34

18
Q

Impairment of Assets

A

IAS 36

19
Q

Provisions, Contingent Liabilities and Contingent Assets

A

IAS 37

20
Q

Intangible Assets

A

IAS 38

21
Q

Investment Property

A

IAS 40

22
Q

Agriculture

A

IAS 41

23
Q

First Time Adoption of International Financial Reporting Standards

A

IFRS 1

24
Q

Share based payment

A

IFRS 2

25
Q

Business combinations

A

IFRS 3

26
Q

NCA held for sale and discontinued operations

A

IFRS 5

27
Q

Financial Instruments: Disclosures

A

IFRS 7

28
Q

Operating segments

A

IFRS 8

29
Q

Financial Instruments

A

IFRS 9

30
Q

Consolidated Financial Statements

A

IFRS 10

31
Q

Joint Arrangements

A

IFRS 11

32
Q

Disclosure of Interests in other entities

A

IFRS 12

33
Q

Fair value measurement

A

IFRS 13

34
Q

Revenue from Contracts with Customers

A

IFRS 15

35
Q

Leases

A

IFRS 16

36
Q

IFRS for Small and Medium Size Entities

A

IFRS for SMEs