IFRS / PFRS

Question 1

IFRS 1

Answer 1

First-time Adoption of IFRS/PFRS

Question 2

IFRS 2

Answer 2

Share-based Payments

Question 3

IFRS 3

Answer 3

Business Combinations

Question 4

IFRS 4

Answer 4

NONE - change to IFRS 17

Question 5

IFRS 5

Answer 5

NCA Held for Sale and Discontinued Operations

Question 6

IFRS 6

Answer 6

Exploration for and Evaluation of Mineral Resources

Question 7

IFRS 7

Answer 7

Financial Instrument: Disclosures

Question 8

IFRS 8

Answer 8

Operating Segments

Question 9

IFRS 9

Answer 9

Financial Instrument: Disclosures (Revised)

Question 10

IFRS 10

Answer 10

Consolidated Financial Statement

Question 11

IFRS 11

Answer 11

Joint Arrangements

Question 12

IFRS 12

Answer 12

Disclosure of Interests in Other Entities

Question 13

IFRS 13

Answer 13

Fair VAlue Measurement

Question 14

IFRS 14

Answer 14

Regulatory Deferral Accounts

Question 15

IFRS 15

Answer 15

Revenue from Contracts with Costumers

Question 16

IFRS 16

Answer 16

Leases

Question 17

IFRS 17

Answer 17

Insurance Contracts | PFRS for SMEs

Question 18

IFRS 18

Answer 18

Presentation and Disclosure in Financial Statement - effective Jan. 01, 2027

Question 19

IFRS 19

Answer 19

Subsidiaries without Public Accountability: Disclosures