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International standards > IAS > Flashcards

IAS Flashcards

1
Q

What is IAS 1?

A

Presentation of financial statements

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2
Q

What is IAS 2?

A

Inventories

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3
Q

What is IAS 7?

A

Cash flow forecasts

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4
Q

What is IAS 8?

A

Accounting policies, changes in accounting estimates and errors

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5
Q

What is IAS 10?

A

Events after the balance sheet date

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6
Q

What is IAS 11?

A

Construction contracts

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7
Q

What is IAS12?

A

Income taxes

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8
Q

What is IAS 16?

A

Property plant and equipment

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9
Q

What is IAS 17?

A

Leases

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10
Q

What is IAS 18?

A

Revenue

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11
Q

What is IAS 19?

A

Employee Benefits

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12
Q

What is IAS 20?

A

Accounting for government grants and disclosure of government assistance

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13
Q

What is IAS 21?

A

The effects of changes of foreign exchange rates

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14
Q

What is IAS 23?

A

Borrowing costs

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15
Q

What is IAS 24?

A

Related party disclosures

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16
Q

What is IAS 26?

A

Accounting and reporting by retirement benefit plans

17
Q

What is IAS 27?

A

Consolidated and separate financial statements

18
Q

What is IAS 28?

A

Investments in associates

19
Q

What is IAS 29?

A

Financial reporting in hyperinflationary economies

20
Q

What is IAS 31?

A

Interest in joint ventures

21
Q

What is IAS 32?

A

Financial instruments: presentation

22
Q

What is IAS 33?

A

Earnings per share

23
Q

What is IAS 34?

A

Interim financial reporting

24
Q

What is IAS 36?

A

Impairment of assets

25
Q

What is IAS 37?

A

Provisions, contingent assets and contingent liabilities

26
Q

What is IAS 38?

A

Intangible assets

27
Q

What is IAS 39?

A

Financial instruments: recognition and measurement

28
Q

What is IAS 40?

A

Investment property

29
Q

What is IAS 41?

A

Agriculture

International standards (4 decks)

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