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

17
Q

Interim Financial Reporting

18
Q

Impairment of Assets

19
Q

Provisions, Contingent Liabilities and Contingent Assets

20
Q

Intangible Assets

21
Q

Investment Property

22
Q

Agriculture

23
Q

First Time Adoption of International Financial Reporting Standards

24
Q

Share based payment

25
Business combinations
IFRS 3
26
NCA held for sale and discontinued operations
IFRS 5
27
Financial Instruments: Disclosures
IFRS 7
28
Operating segments
IFRS 8
29
Financial Instruments
IFRS 9
30
Consolidated Financial Statements
IFRS 10
31
Joint Arrangements
IFRS 11
32
Disclosure of Interests in other entities
IFRS 12
33
Fair value measurement
IFRS 13
34
Revenue from Contracts with Customers
IFRS 15
35
Leases
IFRS 16
36
IFRS for Small and Medium Size Entities
IFRS for SMEs