IAS/IFRS/IFRSS Flashcards

1
Q

IAS #1

A

Preparing financial statements

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2
Q

IAS #2

A

Inventories

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3
Q

IAS #7

A

Statements of cash flows

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4
Q

IAS #8

A

Accounting policies, changes in accounting estimates and errors

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5
Q

IAS #10

A

Events after the reporting period

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6
Q

IAS #12

A

Income taxes

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7
Q

IAS #16

A

Property, plant and equipment

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8
Q

IAS #20

A

Accounting for government grants and disclosure of government assistance

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9
Q

IAS #33

A

Earnings per share

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10
Q

IAS #36

A

Impairment of assets

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11
Q

IAS #37

A

Provisions, contingent liabilities and assets

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12
Q

IAS #38

A

Intangible assets

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13
Q

IAS #40

A

Investment property

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14
Q

IFRS #3

A

Business combinations

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15
Q

IFRS #5

A

Non-current assets held for sale and discontinued operations

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16
Q

IFRS #15

A

Revenue from contracts with customers

17
Q

IFRS S #1

A

General requirements for disclosure of sustainability related financial information