IFRS & IAS Flashcards
IFRS 2
Share-based Payment
IFRS 3
Business Combinations
IFRS 5
Non-current assets held for sale
IFRS 8
Operating segments
IFRS 9
Financial Instruments
IFRS 10
Consolidated financial statements
IFRS 15
Revenues from contracts with customers
IFRS 16
Leases
IAS 1
Presentation of financial statements
IAS 2
Inventories
IAS 8
Accounting policies, changes in accounting estimates and errors
IAS 10
Events after the reporting period
IAS 12
Income taxes
IAS 16
PPE
IAS 19
Employee benefits
IAS 20
Accounting for government grants and disclosure of government assistance
IAS 21
Effects of changes in FX rates
IAS 24
Related party disclosures
IAS 27
Consolidated and separate financial statements
IAS 28
Investments in associates and JVs
IAS 32
Financial instruments presentation
IAS 34
Interim financial reporting
IAS 36
Impairment of assets
IAS 37
Provisions contingent liabilities and contingent assets
IAS 38
Intangible assets
IAS 40
Investment property
IAS 41
Agriculture
