IFRS by Number

Question 2

IFRS 1

Answer 2

First-time Adoption of International Financial Standards

Question 3

IFRS 2

Answer 3

Share-based Payment

Question 4

IFRS 3

Answer 4

Business Combinations

Question 5

IFRS 4

Answer 5

Insurance Contracts

Question 6

IFRS 5

Answer 6

Non-current Assets Held for Sale and Discontinued Operations

Question 7

IFRS 6

Answer 7

Exploration for and Evaluation of Mineral Assets

Question 8

IFRS 7

Answer 8

Financial Instruments: Disclosures

Question 9

IFRS 8

Answer 9

Operating Segments

Question 10

IFRS 9

Answer 10

Financial Instruments

Question 11

IFRS 10

Answer 11

Consolidated Financial Statements

Question 12

IFRS 11

Answer 12

Joint Arrangements

Question 13

IFRS 12

Answer 13

Disclosure of Interests in Other Entities

Question 14

IFRS 13

Answer 14

Fair Value Measurement

Question 15

IAS 1

Answer 15

Presentation of Financial Statements

Question 16

IAS 2

Answer 16

Inventories

Question 17

IAS 7

Answer 17

Statement of Cash Flows

Question 18

IAS 8

Answer 18

Accounting Policies, Changes in Accounting Estimates and Errors

Question 19

IAS 10

Answer 19

Events After the Reporting Period

Question 20

IAS 11

Answer 20

Construction Contracts

Question 21

IAS 12

Answer 21

Income Taxes

Question 22

IAS 16

Answer 22

Property, Plant and Equipment

Question 23

IAS 17

Answer 23

Leases

Question 24

IAS 18

Answer 24

Revenue

Question 25

IAS 19

Answer 25

Employee Benefits

Question 26

IAS 20

Answer 26

Accounting for Government Grants and Disclosure of Government Assistance

Question 27

IAS 21

Answer 27

The Effects of Changes in Foreign Exchange Rates

Question 28

IAS 23

Answer 28

Borrowing Costs

Question 29

IAS 24

Answer 29

Related Party Disclosures

Question 30

IAS 26

Answer 30

Accounting and Reporting by Retirement Benefit Plans

Question 31

IAS 29

Answer 31

Financial Reporting in Hyperinflationary Economies

Question 32

IAS 32

Answer 32

Financial Instruments: Presentation

Question 33

IAS 33

Answer 33

Earnings Per Share

Question 34

IAS 34

Answer 34

Interim Financial Reporting

Question 35

IAS 36

Answer 35

Impairment of Assets

Question 36

IAS 37

Answer 36

Provisions, Contingent Liabilities and Contingent Assets

Question 37

IAS 38

Answer 37

Intangible Assets

Question 38

IAS 40

Answer 38

Investment Property

Question 39

IAS 41

Answer 39

Agriculture