ASPE/IFRS References Flashcards
Asset held for sale and Discontinued Operations
HB ref
IFRS 5
ASPE 3475
Business Combinations
HB ref
IFRS 3
ASPE 1582
Foreign Exchange
HB ref
IAS 21
ASPE 1651
Government Assistance (grants)
HB ref
IAS 20
ASPE 3800
Impairment of Financial Assets
HB ref
IFRS 9.5
ASPE 3856 - financial assets
ASPE 3051 - financial investments
Impairment of Goodwill
HB ref
IAS 36
ASPE 3064
Impairment of long-lived assets
HB ref
IAS 36
ASPE 3063
Income taxes
HB ref
IAS 12
ASPE 3465
Intangible assets
HB ref
IAS 38
ASPE 3064
Inventories
HB ref
IAS 2
ASPE 3110 and 3031
Investments subject to control
HB ref
IFRS 10
ASPE 1591
Leases
HB ref
IFRS 16
ASPE 3065
Non-monetary transactions
HB ref
IAS 16 and 38
ASPE 3831
Not-for-profit accounting - restricted fund vs deferral method
HB ref
ASNPO 4410
PP&E
HB ref
IAS 16
ASPE 3061
Provisions, Contingencies & asset retirement obligations
HB ref
IAS 37
IAS 16
ASPE 3290 - contingent liability
ASPE 3110 - asset retirement obligation
Revenue recognition
HB ref
IFRS 15
IAS 37 - assurance-type warranty, liability
ASPE 3400
Basic & Diluted EPS
HB ref
IAS 33
Investments subject to significant influence
HB ref
IAS 28
ASPE 3051
Investments - joint control
HB ref
IFRS 11
ASPE 3056
Investment property
HB ref
IAS 40
ASPE - AcG-18
Investments - financial instrument
HB ref
IFRS 9
ASPE 3856
Investments - consolidated statements
HB ref
IFRS 10.B
ASPE 1601/1602
Not-for-profit accounting - contributions
HB ref
ASNPO 4420 - contributions
Not-for-profit accounting - tangible capital assets
HB ref
ASNPO 4433
Not-for-profit accounting - tangible asset amortization
HB ref
ASPE 3061 - amortization
Not-for-profit accounting - intangible assets
HB ref
ASNPO 4434
ASPE 3064 - initial measurement
Not-for-profit accounting - collections
HB ref
ASNPO 4441
Not-for-profit accounting - write downs
HB ref
ASNPO 4451
