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IFRS Accounting Standards > IFRS - Sheet 1 > Flashcards

IFRS - Sheet 1 Flashcards

2
Q

IAS 1

A

Presentation of Financial Statements (1997)

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3
Q

IAS 2

A

Inventories (1993)

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4
Q

IAS 3

A

Consolidated Financial Statements

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5
Q

IAS 4

A

Depreciation Accounting

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6
Q

IAS 5

A

Information to Be Disclosed in Financial Statements

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7
Q

IAS 6

A

Accounting Responses to Changing Prices

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8
Q

IAS 7

A

Statement of Cash Flows (2007)

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9
Q

IAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors (2003)

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10
Q

IAS 9

A

Accounting for Research and Development Activities

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11
Q

IAS 10

A

Events after the Reporting Period (2007)

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12
Q

IAS 11

A

Construction Contracts (1993)

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13
Q

IAS 12

A

Income Taxes (1996)

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14
Q

IAS 13

A

Presentation of Current Assets and Current Liabilities

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15
Q

IAS 14

A

Segment reporting (1997)

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16
Q

IAS 15

A

Information Reflecting the Effects of Changing Prices

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17
Q

IAS 16

A

Property, Plant and Equipment (1993)

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18
Q

IAS 17

A

Leases (1997)

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19
Q

IAS 18

A

Revenue (1993)

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20
Q

IAS 19

A

Employee Benefits (1998)

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21
Q

IAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

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22
Q

IAS 21

A

The Effects of Changes in Foreign Exchange Rates (1993)

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23
Q

IAS 22

A

Business Combinations (1993)

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24
Q

IAS 23

A

Borrowing Costs (1993)

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25
Q

IAS 24

A

Related Party Disclosures

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26
Q

IAS 25

A

Accounting for Investments

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27
Q

IAS 26

A

Accounting and Reporting by Retirement Benefit Plans

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28
Q

IAS 27

A

Separate Financial Statements (2011)

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29
Q

IAS 28

A

Investments in Associates and Joint Ventures (2011)

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30
Q

IAS 29

A

Financial Reporting in Hyperinflationary Economies

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31
Q

IAS 30

A

Disclosures in the Financial Statements of Banks and Similar Financial Institutions

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32
Q

IAS 31

A

Interests in Joint Ventures (2003)

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33
Q

IAS 32

A

Financial Instruments: Presentation (2005)

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34
Q

IAS 33

A

Earnings per Share

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35
Q

IAS 34

A

Interim Financial Reporting

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36
Q

IAS 35

A

Discontinuing Operations

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37
Q

IAS 36

A

Impairment of Assets

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38
Q

IAS 37

A

Provisions, Contingent Liabilities and Contingent Assets

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39
Q

IAS 38

A

Intangible Assets

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40
Q

IAS 39

A

Financial Instruments: Recognition and Measurement

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41
Q

IAS 40

A

Investment Property

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42
Q

IAS 41

A

Agriculture

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43
Q

IFRS 1

A

First-time Adoption of International Financial Reporting Standards

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44
Q

IFRS 2

A

Share-based Payment

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45
Q

IFRS 3

A

Business Combinations

46
Q

IFRS 4

A

Insurance Contracts

47
Q

IFRS 5

A

Non-current Assets Held for Sale and Discontinued Operations

48
Q

IFRS 6

A

Exploration for and Evaluation of Mineral Resources

49
Q

IFRS 7

A

Financial Instruments: Disclosures

50
Q

IFRS 8

A

Operating Segments

51
Q

IFRS 9

A

Financial Instruments

52
Q

IFRS 10

A

Consolidated Financial Statements

53
Q

IFRS 11

A

Joint Arrangements

54
Q

IFRS 12

A

Disclosure of Interests in Other Entities

55
Q

IFRS 13

A

Fair Value Measurement

56
Q

IFRS Reverse

Presentation of Financial Statements (1997)

A

IAS 1

57
Q

IFRS Reverse

Inventories (1993)

A

IAS 2

58
Q

IFRS Reverse

Consolidated Financial Statements

A

IAS 3

59
Q

IFRS Reverse

Depreciation Accounting

A

IAS 4

60
Q

IFRS Reverse

Information to Be Disclosed in Financial Statements

A

IAS 5

61
Q

IFRS Reverse

Accounting Responses to Changing Prices

A

IAS 6

62
Q

IFRS Reverse

Statement of Cash Flows (2007)

A

IAS 7

63
Q

IFRS Reverse

Accounting Policies, Changes in Accounting Estimates and Errors (2003)

A

IAS 8

64
Q

IFRS Reverse

Accounting for Research and Development Activities

A

IAS 9

65
Q

IFRS Reverse

Events after the Reporting Period (2007)

A

IAS 10

66
Q

IFRS Reverse

Construction Contracts (1993)

A

IAS 11

67
Q

IFRS Reverse

Income Taxes (1996)

A

IAS 12

68
Q

IFRS Reverse

Presentation of Current Assets and Current Liabilities

A

IAS 13

69
Q

IFRS Reverse

Segment reporting (1997)

A

IAS 14

70
Q

IFRS Reverse

Information Reflecting the Effects of Changing Prices

A

IAS 15

71
Q

IFRS Reverse

Property, Plant and Equipment (1993)

A

IAS 16

72
Q

IFRS Reverse

Leases (1997)

A

IAS 17

73
Q

IFRS Reverse

Revenue (1993)

A

IAS 18

74
Q

IFRS Reverse

Employee Benefits (1998)

A

IAS 19

75
Q

IFRS Reverse

Accounting for Government Grants and Disclosure of Government Assistance

A

IAS 20

76
Q

IFRS Reverse

The Effects of Changes in Foreign Exchange Rates (1993)

A

IAS 21

77
Q

IFRS Reverse

Business Combinations (1993)

A

IAS 22

78
Q

IFRS Reverse

Borrowing Costs (1993)

A

IAS 23

79
Q

IFRS Reverse

Related Party Disclosures

A

IAS 24

80
Q

IFRS Reverse

Accounting for Investments

A

IAS 25

81
Q

IFRS Reverse

Accounting and Reporting by Retirement Benefit Plans

A

IAS 26

82
Q

IFRS Reverse

Separate Financial Statements (2011)

A

IAS 27

83
Q

IFRS Reverse

Investments in Associates and Joint Ventures (2011)

A

IAS 28

84
Q

IFRS Reverse

Financial Reporting in Hyperinflationary Economies

A

IAS 29

85
Q

IFRS Reverse

Disclosures in the Financial Statements of Banks and Similar Financial Institutions

A

IAS 30

86
Q

IFRS Reverse

Interests in Joint Ventures (2003)

A

IAS 31

87
Q

IFRS Reverse

Financial Instruments: Presentation (2005)

A

IAS 32

88
Q

IFRS Reverse

Earnings per Share

A

IAS 33

89
Q

IFRS Reverse

Interim Financial Reporting

A

IAS 34

90
Q

IFRS Reverse

Discontinuing Operations

A

IAS 35

91
Q

IFRS Reverse

Impairment of Assets

A

IAS 36

92
Q

IFRS Reverse

Provisions, Contingent Liabilities and Contingent Assets

A

IAS 37

93
Q

IFRS Reverse

Intangible Assets

A

IAS 38

94
Q

IFRS Reverse

Financial Instruments: Recognition and Measurement

A

IAS 39

95
Q

IFRS Reverse

Investment Property

A

IAS 40

96
Q

IFRS Reverse

Agriculture

A

IAS 41

97
Q

IFRS Reverse

First-time Adoption of International Financial Reporting Standards

A

IFRS 1

98
Q

IFRS Reverse

Share-based Payment

A

IFRS 2

99
Q

IFRS Reverse

Business Combinations

A

IFRS 3

100
Q

IFRS Reverse

Insurance Contracts

A

IFRS 4

101
Q

IFRS Reverse

Non-current Assets Held for Sale and Discontinued Operations

A

IFRS 5

102
Q

IFRS Reverse

Exploration for and Evaluation of Mineral Resources

A

IFRS 6

103
Q

IFRS Reverse

Financial Instruments: Disclosures

A

IFRS 7

104
Q

IFRS Reverse

Operating Segments

A

IFRS 8

105
Q

IFRS Reverse

Financial Instruments

A

IFRS 9

106
Q

IFRS Reverse

Consolidated Financial Statements

A

IFRS 10

107
Q

IFRS Reverse

Joint Arrangements

A

IFRS 11

108
Q

IFRS Reverse

Disclosure of Interests in Other Entities

A

IFRS 12

109
Q

IFRS Reverse

Fair Value Measurement

A

IFRS 13

IFRS Accounting Standards (1 decks)

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