IAS Flashcards
1
Q
IAS 1 - Name?
A
Presentation of Financial Statements
2
Q
IAS 2 - Name?
A
Inventories
3
Q
IAS 7 - Name?
A
Statement of Cash Flows
4
Q
IAS 8 - Name?
A
Accounting Policies, Changes in Accounting Estimates and Errors
5
Q
IAS 10 - Name?
A
Events after the Reporting Period
6
Q
IAS 12 - Name?
A
Income Taxes
7
Q
IAS 15 - Name?
A
Property, Plant and Equipment
8
Q
IAS 17 - Name?
A
Leases (replaced by IFRS 16 from 1 January 2019)
9
Q
IAS 18 - Name?
A
Revenue (replaced by IFRS 15 from 1 January 2018)
10
Q
IAS 19 - Name?
A
Employee Benefits
11
Q
IAS 20 - Name?
A
Accounting for Government Grants and Disclosure of Government Assistance
12
Q
IAS 21 - Name?
A
The Effects of Changes in Foreign Exchange Rates
13
Q
IAS 23 - Name?
A
Borrowing Costs
14
Q
IAS 24 - Name?
A
Related Party Disclosures
15
Q
IAS 26 - Name?
A
Accounting and Reporting by Retirement Benefit Plans
