IFRS ASPE MEMORIZATION Flashcards

1
Q

Revenue Recognition

A

IFRS 15
ASPE 3400

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2
Q

Inventory

A

IAS 2
ASPE 3031

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3
Q

PPE

A

IAS 16
ASPE 3061

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4
Q

Impairment PPE

A

IAS 36
ASPE 3063

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5
Q

PASSIVE INSTRUMENTS

A

IFRS 9
ASPE 3856

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6
Q

CASH

A

IAS 7
ASPE 1540

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7
Q

Lease

A

IFRS 16
ASPE 3065

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8
Q

Disposal of long live asset and discontinued operation

A

IFRS 5
ASPE 3475

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9
Q

Changes in accounting

A

Ias 8
Aspe 1506

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10
Q

Intangible asset

A

IAS 38
ASPE 3064

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11
Q

Contingency

A

IAS 37
ASPE 3290

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