IAS & IFRS Flashcards
What is IAS 2?
Inventories
What is IAS 1?
Presentation of Financial Statements
What is IAS 7?
Statement of Cash Flows
What is IAS 8?
Accounting Policies, Change in Accounting Estimates & Errors
What is IAS 10?
Events after the Reporting Period
What is IAS 11?
Construction Contracts
What is IAS 12?
Income Taxes
What is IAS 16?
Property Plant & Equipment
IAS 17?
Leases
What is IAS 18?
Revenue
What is IAS 20?
Accounting for Government Grants & Disclosure of Government Assistance
What is IAS 24?
Related Party Disclosures
What is IFRS 5?
Non-Current Assets Held for Sale & Discontinued Operations
What is IFRS 8?
Operating Segments
What is IAS 36?
Impairment
What is IAS 38?
Intangible Assets
What is IAS 40?
Investment Property
What is IAS 20?
Government Grants
What is IAS 23?
Borrowing Costs
What is IAS 39?
Financial Instruments: Recognition & Measurement
What is IFRS 3?
Business Combinations
What is IAS 27?
Consolidated financial statements
What is IAS 28?
Associates
What is IAS 31?
Joint Ventures
What is IAS 33?
Earnings per Share
What is IAS 37?
Provisions, Contingent Liabilities & Contingent Assets
What is IFRS 7?
Financial Instruments: Disclosures
What is IAS 32?
Financial Instruments: Presentation