IFRS/IAS Flashcards

1
Q

IAS 1

A

Presentation of financial statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

IAS 2

A

Inventories

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

IAS 7

A

Statement of cash flows

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

IAS 8

A

Accounting policies, changes in accounting estimates and errors

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

IAS 10

A

Events after the reporting period

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

IAS 16

A

Property, plant and equipment

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

IAS 24

A

Related party disclosures

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

IAS 27

A

Separate financial statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

IAS 28

A

Investments in associates and joint ventures

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

IAS 33

A

Earnings per share

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

IAS 37

A

Provisions, contingent liabilities and contingent assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

IFRS 3

A

Business combinations

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

IFRS 5

A

Non-current assets held for sale and discontinued operations

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

IFRS 8

A

Operating segments

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

IFRS 10

A

Consolidated financial statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

IFRS 11

A

Joint arrangements

17
Q

IFRS 12

A

Disclosures of interests in other entities

18
Q

IFRS 13

A

Fair value measurement

19
Q

IFRS 15

A

Revenue from contracts with customers

20
Q

IFRS 16

A

Leases

(IFRS 16 replaced IAS 17 effective 1 Jan 2019)