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IFRS Standards > IFRS > Flashcards

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
Q

IAS 16

A

Property, Plant and Equipment

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26
Q

IAS 17

A

Leases

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27
Q

IAS 18

A

Revenue

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28
Q

IAS 19

A

Employee Benefits

29
Q

IAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

30
Q

IAS 21

A

The Effects of Changes in Foreign Exchange Rates

31
Q

IAS 23

A

Borrowing Costs

32
Q

IAS 24

A

Related Party Disclosures

33
Q

IAS 26

A

Accounting and Reporting by Retirement Benefit Plans

34
Q

IAS 27

A

Separate Financial Statements

35
Q

IAS 28

A

Investments in Associates and Joint Ventures

36
Q

IAS 29

A

Financial Reporting in Hyperinflationary Economies

37
Q

IAS 32

A

Financial Instruments: Presentation

38
Q

IAS 33

A

Earnings per Share

39
Q

IAS 34

A

Interim Financial Reporting

40
Q

IAS 36

A

Impairment of Assets

41
Q

IAS 37

A

Provisions, Contingent Liabilities and Contingent Assets

42
Q

IAS 38

A

Intangible Assets

43
Q

IAS 39

A

Financial Instruments: Recognition and Measurement

44
Q

IAS 40

A

Investment Property

45
Q

IAS 41

A

Agriculture

46
Q

IFRIC 1

A

Changes in Existing Decommissioning, Restoration and Similar Liabilities

47
Q

IFRIC 2

A

Members’ Shares in Co-operative Entities and Similar Instruments

48
Q

IFRIC 3

A

Emission Rights

Withdrawn June 2005

49
Q

IFRIC 4

A

Determining Whether an Arrangement Contains a Lease

50
Q

IFRIC 5

A

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

51
Q

IFRIC 6

A

Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

52
Q

IFRIC 7

A

Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

53
Q

IFRIC 8

A

Scope of IFRS 2

Withdrawn effective 1 January 2010

54
Q

IFRIC 9

A

Reassessment of Embedded Derivatives

55
Q

IFRIC 10

A

Interim Financial Reporting and Impairment

56
Q

IFRIC 11

A

IFRS 2: Group and Treasury Share Transactions

Withdrawn effective 1 January 2010

57
Q

IFRIC 12

A

Service Concession Arrangements

58
Q

IFRIC 13

A

Customer Loyalty Programmes

Will be superseded by IFRS 15 as of 1 January 2018

59
Q

IFRIC 14

A

IAS 19 –The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

60
Q

IFRIC 15

A

Agreements for the Construction of Real Estate

Will be superseded by IFRS 15 as of 1 January 2017

61
Q

IFRIC 16

A

Hedges of a Net Investment in a Foreign Operation

62
Q

IFRIC 17

A

Distributions of Non-cash Assets to Owners

63
Q

IFRIC 18

A

Transfers of Assets from Customers

Will be superseded by IFRS 15 as of 1 January 2017

64
Q

IFRIC 19

A

Extinguishing Financial Liabilities with Equity Instruments

65
Q

IFRIC 20

A

Stripping Costs in the Production Phase of a Surface Mine

66
Q

IFRIC 21

A

Levies

67
Q

IFRIC 22

A

Foreign Currency Transactions and Advance Consideration

68
Q

IFRIC 23

A

Uncertainty over Income Tax Treatments

IFRS Standards (1 decks)

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