IFRS & IAS Flashcards

1
Q

IFRS 2

A

Share-based Payment

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2
Q

IFRS 3

A

Business Combinations

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3
Q

IFRS 5

A

Non-current assets held for sale

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4
Q

IFRS 8

A

Operating segments

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5
Q

IFRS 9

A

Financial Instruments

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6
Q

IFRS 10

A

Consolidated financial statements

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7
Q

IFRS 15

A

Revenues from contracts with customers

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8
Q

IFRS 16

A

Leases

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9
Q

IAS 1

A

Presentation of financial statements

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10
Q

IAS 2

A

Inventories

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11
Q

IAS 8

A

Accounting policies, changes in accounting estimates and errors

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12
Q

IAS 10

A

Events after the reporting period

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13
Q

IAS 12

A

Income taxes

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14
Q

IAS 16

A

PPE

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15
Q

IAS 19

A

Employee benefits

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16
Q

IAS 20

A

Accounting for government grants and disclosure of government assistance

17
Q

IAS 21

A

Effects of changes in FX rates

18
Q

IAS 24

A

Related party disclosures

19
Q

IAS 27

A

Consolidated and separate financial statements

20
Q

IAS 28

A

Investments in associates and JVs

21
Q

IAS 32

A

Financial instruments presentation

22
Q

IAS 34

A

Interim financial reporting

23
Q

IAS 36

A

Impairment of assets

24
Q

IAS 37

A

Provisions contingent liabilities and contingent assets

25
Q

IAS 38

A

Intangible assets

26
Q

IAS 40

A

Investment property

27
Q

IAS 41

A

Agriculture