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ACCA P2 June 2016 > IFRS's > Flashcards

IFRS's Flashcards

Learn the International Financial Reporting Standards (IFRSs)

1
Q

IAS 1

A

Presentation of Financial Statements

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2
Q

IAS 2

A

Inventories

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3
Q

IAS 7

A

Statement of Cash Flow

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4
Q

IAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors

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5
Q

IAS 10

A

Events after the Reporting Period

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6
Q

IAS 12

A

Income Taxes

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7
Q

IAS 16

A

Property, Plant and Equipment

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8
Q

IAS 17

A

Leases

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9
Q

IAS 19

A

Employee Benefits

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10
Q

IAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

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11
Q

IAS 21

A

The Effects of Changes in Foreign Exchange Rates

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12
Q

IAS 23

A

Borrowing Costs

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13
Q

IAS 24

A

Related Party Disclosure

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14
Q

IAS 27

A

Separate Financial Statements

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15
Q

IAS 28

A

Investments in Associates and Joint Ventures

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16
Q

IAS 32

A

Financial Instruments: Presentation

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17
Q

IAS 33

A

Earnings per Share

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18
Q

IAS 34

A

Interim Financial Reporting

19
Q

IAS 36

A

Impairment of Assets

20
Q

IAS 37

A

Provisions, Contigent Liabilities and Contingent Assets

21
Q

IAS 38

A

Intangible Assets

22
Q

IAS 40

A

Investment Property

23
Q

IAS 41

A

Agriculture

24
Q

IFRS 1

A

First-time Adoption of International Financial Reporting Standards

25
Q

IFRS 2

A

Share-based Payment

26
Q

IFRS 3 revised

A

Business Combinations

27
Q

IFRS 5

A

Non-current Assets Held for Sale and Discontinued Operations

28
Q

IFRS 7

A

Financial Instruments Disclosures

29
Q

IFRS 8

A

Operating Segments

30
Q

IFRS 9

A

Financial Instruments

31
Q

IFRS 10

A

Consolidated Financial Statements

32
Q

IFRS 11

A

Joint Arrangements

33
Q

IFRS 12

A

Disclosure of Interest in Other Entities

34
Q

IFRS 13

A

Fair Value Measurement

35
Q

IFRS 15

A

Revenue from Contracts with Customers

36
Q

IFRS for SMEs

A

IFRS for Small and Medium sized Entities

37
Q

Other Statements

A

The Conceptual Framework for Financial Reporting , Management Commentary , The International IR Framework

38
Q

ED/2014/6

A

Disclosure initiative – proposed amendments to IAS 7

39
Q

ED/2014/3

A

Recognition of deferred tax assets for unrealised losses

40
Q

ED/2013/6

41
Q

ED/2014/4

A

Measuring quoted investments in subsidiaries, joint ventures and associates at fair value

42
Q

ED/2014/5

A

Classification and Measurement of Share-based Payment Transactions - proposed amendments to IFRS 2

43
Q

ED/2015/1

A

Classification of Liabilities - proposed amendments to IAS 1

44
Q

ED/2015/3

A

Conceptual Framework for Financial Reporting

ACCA P2 June 2016 (6 decks)

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