Checklist Flashcards

1
Q

IFRS 1

A

First-time Adoption of International Financial Reporting Standards

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2
Q

IFRS 2

A

Share-based Payment

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3
Q

IFRS 3

A

Business Combinations

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4
Q

IFRS 5

A

Non-Current Assets Held for Sale and Discontinued Operations

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5
Q

IFRS 7

A

Financial Instruments: Disclosures

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6
Q

IFRS 8

A

Operating Segments

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7
Q

IFRS 9

A

Financial Instruments

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8
Q

IFRS 10

A

Consolidated Financial Statements

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9
Q

IFRS 11

A

Joint Arrangements

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10
Q

IFRS 12

A

Disclosure of Interests in Other Entities

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11
Q

IFRS 13

A

Fair Value Measurement

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12
Q

IFRS 15

A

Revenue from Contracts with Customers

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13
Q

IFRS 16

A

Leases

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14
Q

IAS 1

A

Presentation of Financial Statements

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15
Q

IAS 2

A

Inventories

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16
Q

IAS 7

A

Statement of Cash Flows

17
Q

IAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors

18
Q

IAS 10

A

Events after the Reporting Period

19
Q

IAS 12

A

Income Taxes

20
Q

IAS 16

A

Property, Plant and Equipment

21
Q

IAS 19

A

Employee Benefits

22
Q

IAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

23
Q

IAS 21

A

The Effects of Changes in Foreign Exchange Rates

24
Q

IAS 23

A

Borrowing Costs

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25
Q

IAS 24

A

Related Party Disclosures

26
Q

IAS 27

A

Separate Financial Statements

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27
Q

IAS 28

A

Investments in Associates and Joint Ventures

28
Q

IAS 32

A

Financial Instruments: Presentation

29
Q

IAS 33

A

Earnings per Share

30
Q

IAS 34

A

Interim Financial Reporting

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31
Q

IAS 36

A

Impairment of Assets

32
Q

IAS 37

A

Provisions, Contingent Liabilities and Contingent Assets

33
Q

IAS 38

A

Intangible Assets

34
Q

IAS 40

A

Investment Property

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35
Q

IAS 41

A

Agriculture

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36
Q

IAS 29

A

Financial Reporting in Hyperinflationary Economies

37
Q

IFRIC 5

A

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

38
Q

IFRIC 23

A

Uncertainty Over Income Tax Treatment