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IASs v3 utf8 Flashcards

1
Q

Which standard? - Presentation of Financial Statements (1997)

A

IAS 1

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2
Q

Which standard? - Events after the Reporting Period (2007)

A

IAS 10

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3
Q

Which standard? - Construction Contracts (1993)

A

IAS 11

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4
Q

Which standard? - Income Taxes(1996)

A

IAS 12

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5
Q

Which standard? - Property Plant and Equipment(1993)

A

IAS 16

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6
Q

Which standard? - Leases(1997)

A

IAS 17

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7
Q

Which standard? - Revenue(1993)

A

IAS 18

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8
Q

Which standard? - Employee Benefits (1998)

A

IAS 19

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9
Q

Which standard? - Inventories(1993)

A

IAS 2

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10
Q

Which standard? - Accounting for Government Grants and Disclosure of Government Assistance

A

IAS 20

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11
Q

Which standard? - The Effects of Changes in Foreign Exchange Rates (1993)

A

IAS 21

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12
Q

Which standard? - Borrowing Costs (1993)

A

IAS 23

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13
Q

Which standard? - Related Party Disclosures

A

IAS 24

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14
Q

Which standard? - Accounting and Reporting by Retirement Benefit Plans

A

IAS 26

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15
Q

Which standard? - Separate Financial Statements (2011)

A

IAS 27

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16
Q

Which standard? - Investments in Associates and Joint Ventures (2011)

A

IAS 28

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17
Q

Which standard? - Financial Reporting in Hyperinflationary Economies

A

IAS 29

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18
Q

Which standard? - Financial Instruments: Presentation (2005)

A

IAS 32

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19
Q

Which standard? - Earnings per Share

A

IAS 33

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20
Q

Which standard? - Interim Financial Reporting

A

IAS 34

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21
Q

Which standard? - Impairment of Assets

A

IAS 36

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22
Q

Which standard? - ProvisionsContingent Liabilitiesand Contingent Assets

A

IAS 37

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23
Q

Which standard? - Intangible Assets

A

IAS 38

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24
Q

Which standard? - Financial Instruments: Recognition and Measurement

A

IAS 39

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25
Q

Which standard? - Investment Property

A

IAS 40

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26
Q

Which standard? - Agriculture

A

IAS 41

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27
Q

Which standard? - Statement of Cash Flows (2007)

A

IAS 7

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28
Q

Which standard? - Accounting Policies Changes in Accounting Estimates and Errors (2003)

A

IAS 8

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29
Q

Which standard? - First-time Adoption of International Financial Reporting Standards

A

IFRS 1

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30
Q

Which standard? - Consolidated Financial Statements

A

IFRS 10

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31
Q

Which standard? - Joint Arrangements

A

IFRS 11

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32
Q

Which standard? - Disclosure of Interests in Other Entities

A

IFRS 12

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33
Q

Which standard? - Fair Value Measurement

A

IFRS 13

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34
Q

Which standard? - Regulatory Deferral Accounts

A

IFRS 14

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35
Q

Which standard? - Revenue from Contracts with Customers

A

IFRS 15

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36
Q

Which standard? - Share-based Payment

A

IFRS 2

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37
Q

Which standard? - Business Combinations

A

IFRS 3

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38
Q

Which standard? - Insurance Contracts

A

IFRS 4

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39
Q

Which standard? - Non-current Assets Held for Sale and Discontinued Operations

A

IFRS 5

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40
Q

Which standard? - Exploration for and Evaluation of Mineral Resources

A

IFRS 6

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41
Q

Which standard? - Financial Instruments: Disclosures

A

IFRS 7

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42
Q

Which standard? - Operating Segments

A

IFRS 8

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43
Q

Which standard? - Financial Instruments

A

IFRS 9

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44
Q

Superseded by - IAS 3 (withdrawn) Consolidated Financial Statements

A

IAS 27andIAS 28 - January 1 1990

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45
Q

Superseded by - IAS 4 (withdrawn) Depreciation Accounting

A

IAS 36 - July 1 1999

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46
Q

Superseded by - IAS 5 (withdrawn) Information to Be Disclosed in Financial Statements

A

IAS 1 - July 1 1998

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47
Q

Superseded by - IAS 6 (withdrawn) Accounting Responses to Changing Prices

A

IAS 15 - January 1 1983

48
Q

Superseded by - IAS 9 (withdrawn) Accounting for Research and Development Activities

A

IAS 38 - July 1 1999

49
Q

Superseded by - IAS 13 (withdrawn) Presentation of Current Assets and Current Liabilities

A

IAS 1 - July 1 1998

50
Q

Superseded by - IAS 14 (withdrawn) Segment reporting (1997)

A

IFRS 8 - January 1 2009

51
Q

Superseded by - IAS 15 (withdrawn) Information Reflecting the Effects of Changing Prices

A

N/A - January 1 2005

52
Q

Superseded by - IAS 22 (withdrawn) Business Combinations (1993)

A

IFRS 3 - April 1 2004

53
Q

Superseded by - IAS 25 (withdrawn) Accounting for Investments

A

IAS 39andIAS 40 - January 1 2001

54
Q

Superseded by - IAS 30 (withdrawn) Disclosures in the Financial Statements of Banks and Similar Financial Institutions

A

IFRS 7 - January 1 2007

55
Q

Superseded by - IAS 31 (withdrawn) Interests in Joint Ventures (2003)

A

IFRS 11andIFRS 12 - January 1 2013

56
Q

Superseded by - IAS 35 (withdrawn) Discontinuing Operations

A

IFRS 5 - January 1 2005

57
Q

Date effective - IFRS 14 Regulatory Deferral Accounts

A

January 1 2016

58
Q

Date effective - IFRS 15 Revenue from Contracts with Customers

A

January 1 2017

59
Q

Date effective - IFRS 9 Financial Instruments

A

January 1 2015

60
Q

Name of standard - IAS 1

A

Presentation of Financial Statements (1997)

61
Q

Name of standard - IAS 10

A

Events after the Reporting Period (2007)

62
Q

Name of standard - IAS 11

A

Construction Contracts (1993)

63
Q

Name of standard - IAS 12

A

Income Taxes(1996)

64
Q

Name of standard - IAS 16

A

Property Plant and Equipment(1993)

65
Q

Name of standard - IAS 17

A

Leases(1997)

66
Q

Name of standard - IAS 18

A

Revenue(1993)

67
Q

Name of standard - IAS 19

A

Employee Benefits (1998)

68
Q

Name of standard - IAS 2

A

Inventories(1993)

69
Q

Name of standard - IAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

70
Q

Name of standard - IAS 21

A

The Effects of Changes in Foreign Exchange Rates (1993)

71
Q

Name of standard - IAS 23

A

Borrowing Costs (1993)

72
Q

Name of standard - IAS 24

A

Related Party Disclosures

73
Q

Name of standard - IAS 26

A

Accounting and Reporting by Retirement Benefit Plans

74
Q

Name of standard - IAS 27

A

Separate Financial Statements (2011)

75
Q

Name of standard - IAS 28

A

Investments in Associates and Joint Ventures (2011)

76
Q

Name of standard - IAS 29

A

Financial Reporting in Hyperinflationary Economies

77
Q

Name of standard - IAS 32

A

Financial Instruments: Presentation (2005)

78
Q

Name of standard - IAS 33

A

Earnings per Share

79
Q

Name of standard - IAS 34

A

Interim Financial Reporting

80
Q

Name of standard - IAS 36

A

Impairment of Assets

81
Q

Name of standard - IAS 37

A

ProvisionsContingent Liabilitiesand Contingent Assets

82
Q

Name of standard - IAS 38

A

Intangible Assets

83
Q

Name of standard - IAS 39

A

Financial Instruments: Recognition and Measurement

84
Q

Name of standard - IAS 40

A

Investment Property

85
Q

Name of standard - IAS 41

A

Agriculture

86
Q

Name of standard - IAS 7

A

Statement of Cash Flows (2007)

87
Q

Name of standard - IAS 8

A

Accounting Policies Changes in Accounting Estimates and Errors (2003)

88
Q

Name of standard - IFRS 1

A

First-time Adoption of International Financial Reporting Standards

89
Q

Name of standard - IFRS 10

A

Consolidated Financial Statements

90
Q

Name of standard - IFRS 11

A

Joint Arrangements

91
Q

Name of standard - IFRS 12

A

Disclosure of Interests in Other Entities

92
Q

Name of standard - IFRS 13

A

Fair Value Measurement

93
Q

Name of standard - IFRS 14

A

Regulatory Deferral Accounts

94
Q

Name of standard - IFRS 15

A

Revenue from Contracts with Customers

95
Q

Name of standard - IFRS 2

A

Share-based Payment

96
Q

Name of standard - IFRS 3

A

Business Combinations

97
Q

Name of standard - IFRS 4

A

Insurance Contracts

98
Q

Name of standard - IFRS 5

A

Non-current Assets Held for Sale and Discontinued Operations

99
Q

Name of standard - IFRS 6

A

Exploration for and Evaluation of Mineral Resources

100
Q

Name of standard - IFRS 7

A

Financial Instruments: Disclosures

101
Q

Name of standard - IFRS 8

A

Operating Segments

102
Q

Name of standard - IFRS 9

A

Financial Instruments

103
Q

Name of standard - IAS 3 (withdrawn)

A

Consolidated Financial Statements

104
Q

Name of standard - IAS 4 (withdrawn)

A

Depreciation Accounting

105
Q

Name of standard - IAS 5 (withdrawn)

A

Information to Be Disclosed in Financial Statements

106
Q

Name of standard - IAS 6 (withdrawn)

A

Accounting Responses to Changing Prices

107
Q

Name of standard - IAS 9 (withdrawn)

A

Accounting for Research and Development Activities

108
Q

Name of standard - IAS 13 (withdrawn)

A

Presentation of Current Assets and Current Liabilities

109
Q

Name of standard - IAS 14 (withdrawn)

A

Segment reporting (1997)

110
Q

Name of standard - IAS 15 (withdrawn)

A

Information Reflecting the Effects of Changing Prices

111
Q

Name of standard - IAS 22 (withdrawn)

A

Business Combinations (1993)

112
Q

Name of standard - IAS 25 (withdrawn)

A

Accounting for Investments

113
Q

Name of standard - IAS 30 (withdrawn)

A

Disclosures in the Financial Statements of Banks and Similar Financial Institutions

114
Q

Name of standard - IAS 31 (withdrawn)

A

Interests in Joint Ventures (2003)

115
Q

Name of standard - IAS 35 (withdrawn)

A

Discontinuing Operations

IAS standards (1 decks)

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