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IFRS Flashcards

Learn names of IFRS standards

1
Q

IFRS 1

A

First-time Adoption of International Financial Reporting Standards

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2
Q

IFRS 2

A

Share-based Payment

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3
Q

IFRS 3

A

Business Combinations

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4
Q

IFRS 4

A

Insurance Contracts

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5
Q

IFRS 5

A

Non-current Assets Held for Sale and Discontinued Operations

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6
Q

IFRS 6

A

Exploration for and Evaluation of Mineral Resources

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7
Q

IFRS 7

A

Financial Instruments: Disclosures

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8
Q

IFRS 8

A

Operating Segments

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9
Q

IFRS 9

A

Financial Instruments

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10
Q

IFRS 10

A

Consolidated Financial Statements

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11
Q

IFRS 11

A

Joint Arrangements

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12
Q

IFRS 12

A

Disclosure of Interests in Other Entities

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13
Q

IFRS 13

A

Fair Value Measurement

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14
Q

IFRS 14

A

Regulatory Deferral Accounts

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15
Q

IFRS 15

A

Revenue from Contracts with Customers

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16
Q

IFRS 16

A

Leases

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17
Q

IFRS 17

A

Insurance Contracts

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18
Q

IAS 1

A

Presentation of Financial Statements

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19
Q

IAS 2

A

Inventories

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20
Q

IAS 7

A

Statement of Cash Flows

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21
Q

IAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors

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22
Q

IAS 10

A

Events after the Reporting Period

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23
Q

IAS 11

A

Construction Contracts

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24
Q

IAS 12

A

Income Taxes

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25
IAS 16
Property, Plant and Equipment
26
IAS 17
Leases
27
IAS 18
Revenue
28
IAS 19
Employee Benefits
29
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
30
IAS 21
The Effects of Changes in Foreign Exchange Rates
31
IAS 23
Borrowing Costs
32
IAS 24
Related Party Disclosures
33
IAS 26
Accounting and Reporting by Retirement Benefit Plans
34
IAS 27
Separate Financial Statements
35
IAS 28
Investments in Associates and Joint Ventures
36
IAS 29
Financial Reporting in Hyperinflationary Economies
37
IAS 32
Financial Instruments: Presentation
38
IAS 33
Earnings per Share
39
IAS 34
Interim Financial Reporting
40
IAS 36
Impairment of Assets
41
IAS 37
Provisions, Contingent Liabilities and Contingent Assets
42
IAS 38
Intangible Assets
43
IAS 39
Financial Instruments: Recognition and Measurement
44
IAS 40
Investment Property
45
IAS 41
Agriculture
46
IFRIC 1
Changes in Existing Decommissioning, Restoration and Similar Liabilities
47
IFRIC 2
Members' Shares in Co-operative Entities and Similar Instruments
48
IFRIC 3
Emission Rights | Withdrawn June 2005
49
IFRIC 4
Determining Whether an Arrangement Contains a Lease
50
IFRIC 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
51
IFRIC 6
Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
52
IFRIC 7
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
53
IFRIC 8
Scope of IFRS 2 | Withdrawn effective 1 January 2010
54
IFRIC 9
Reassessment of Embedded Derivatives
55
IFRIC 10
Interim Financial Reporting and Impairment
56
IFRIC 11
IFRS 2: Group and Treasury Share Transactions | Withdrawn effective 1 January 2010
57
IFRIC 12
Service Concession Arrangements
58
IFRIC 13
Customer Loyalty Programmes | Will be superseded by IFRS 15 as of 1 January 2018
59
IFRIC 14
IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
60
IFRIC 15
Agreements for the Construction of Real Estate | Will be superseded by IFRS 15 as of 1 January 2017
61
IFRIC 16
Hedges of a Net Investment in a Foreign Operation
62
IFRIC 17
Distributions of Non-cash Assets to Owners
63
IFRIC 18
Transfers of Assets from Customers | Will be superseded by IFRS 15 as of 1 January 2017
64
IFRIC 19
Extinguishing Financial Liabilities with Equity Instruments
65
IFRIC 20
Stripping Costs in the Production Phase of a Surface Mine
66
IFRIC 21
Levies
67
IFRIC 22
Foreign Currency Transactions and Advance Consideration
68
IFRIC 23
Uncertainty over Income Tax Treatments

IFRS Standards (1 decks)

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