IAS/IFRS/IFRSS Flashcards
1
Q
IAS #1
A
Preparing financial statements
2
Q
IAS #2
A
Inventories
3
Q
IAS #7
A
Statements of cash flows
4
Q
IAS #8
A
Accounting policies, changes in accounting estimates and errors
5
Q
IAS #10
A
Events after the reporting period
6
Q
IAS #12
A
Income taxes
7
Q
IAS #16
A
Property, plant and equipment
8
Q
IAS #20
A
Accounting for government grants and disclosure of government assistance
9
Q
IAS #33
A
Earnings per share
10
Q
IAS #36
A
Impairment of assets
11
Q
IAS #37
A
Provisions, contingent liabilities and assets
12
Q
IAS #38
A
Intangible assets
13
Q
IAS #40
A
Investment property
14
Q
IFRS #3
A
Business combinations
15
Q
IFRS #5
A
Non-current assets held for sale and discontinued operations