IFRS/IAS

Question 1

IAS 1

Answer 1

Presentation of financial statements

Question 2

IAS 2

Answer 2

Inventories

Question 3

IAS 7

Answer 3

Statement of cash flows

Question 4

IAS 8

Answer 4

Accounting policies, changes in accounting estimates and errors

Question 5

IAS 10

Answer 5

Events after the reporting period

Question 6

IAS 16

Answer 6

Property, plant and equipment

Question 7

IAS 24

Answer 7

Related party disclosures

Question 8

IAS 27

Answer 8

Separate financial statements

Question 9

IAS 28

Answer 9

Investments in associates and joint ventures

Question 10

IAS 33

Answer 10

Earnings per share

Question 11

IAS 37

Answer 11

Provisions, contingent liabilities and contingent assets

Question 12

IFRS 3

Answer 12

Business combinations

Question 13

IFRS 5

Answer 13

Non-current assets held for sale and discontinued operations

Question 14

IFRS 8

Answer 14

Operating segments

Question 15

IFRS 10

Answer 15

Consolidated financial statements

Question 16

IFRS 11

Answer 16

Joint arrangements

Question 17

IFRS 12

Answer 17

Disclosures of interests in other entities

Question 18

IFRS 13

Answer 18

Fair value measurement

Question 19

IFRS 15

Answer 19

Revenue from contracts with customers

Question 20

IFRS 16

Answer 20

Leases

(IFRS 16 replaced IAS 17 effective 1 Jan 2019)