IAS & IFRS Flashcards

0
Q

What is IAS 2?

A

Inventories

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1
Q

What is IAS 1?

A

Presentation of Financial Statements

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2
Q

What is IAS 7?

A

Statement of Cash Flows

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3
Q

What is IAS 8?

A

Accounting Policies, Change in Accounting Estimates & Errors

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4
Q

What is IAS 10?

A

Events after the Reporting Period

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5
Q

What is IAS 11?

A

Construction Contracts

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6
Q

What is IAS 12?

A

Income Taxes

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7
Q

What is IAS 16?

A

Property Plant & Equipment

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8
Q

IAS 17?

A

Leases

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9
Q

What is IAS 18?

A

Revenue

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10
Q

What is IAS 20?

A

Accounting for Government Grants & Disclosure of Government Assistance

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11
Q

What is IAS 24?

A

Related Party Disclosures

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12
Q

What is IFRS 5?

A

Non-Current Assets Held for Sale & Discontinued Operations

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13
Q

What is IFRS 8?

A

Operating Segments

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14
Q

What is IAS 36?

A

Impairment

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15
Q

What is IAS 38?

A

Intangible Assets

16
Q

What is IAS 40?

A

Investment Property

17
Q

What is IAS 20?

A

Government Grants

18
Q

What is IAS 23?

A

Borrowing Costs

19
Q

What is IAS 39?

A

Financial Instruments: Recognition & Measurement

20
Q

What is IFRS 3?

A

Business Combinations

21
Q

What is IAS 27?

A

Consolidated financial statements

22
Q

What is IAS 28?

A

Associates

23
Q

What is IAS 31?

A

Joint Ventures

24
Q

What is IAS 33?

A

Earnings per Share

25
Q

What is IAS 37?

A

Provisions, Contingent Liabilities & Contingent Assets

34
Q

What is IFRS 7?

A

Financial Instruments: Disclosures

37
Q

What is IAS 32?

A

Financial Instruments: Presentation