IFRS - Sheet 1 Flashcards
2
Q
IAS 1
A
Presentation of Financial Statements (1997)
3
Q
IAS 2
A
Inventories (1993)
4
Q
IAS 3
A
Consolidated Financial Statements
5
Q
IAS 4
A
Depreciation Accounting
6
Q
IAS 5
A
Information to Be Disclosed in Financial Statements
7
Q
IAS 6
A
Accounting Responses to Changing Prices
8
Q
IAS 7
A
Statement of Cash Flows (2007)
9
Q
IAS 8
A
Accounting Policies, Changes in Accounting Estimates and Errors (2003)
10
Q
IAS 9
A
Accounting for Research and Development Activities
11
Q
IAS 10
A
Events after the Reporting Period (2007)
12
Q
IAS 11
A
Construction Contracts (1993)
13
Q
IAS 12
A
Income Taxes (1996)
14
Q
IAS 13
A
Presentation of Current Assets and Current Liabilities
15
Q
IAS 14
A
Segment reporting (1997)
16
Q
IAS 15
A
Information Reflecting the Effects of Changing Prices
17
Q
IAS 16
A
Property, Plant and Equipment (1993)
18
Q
IAS 17
A
Leases (1997)
19
Q
IAS 18
A
Revenue (1993)
20
Q
IAS 19
A
Employee Benefits (1998)
21
Q
IAS 20
A
Accounting for Government Grants and Disclosure of Government Assistance
22
Q
IAS 21
A
The Effects of Changes in Foreign Exchange Rates (1993)
23
Q
IAS 22
A
Business Combinations (1993)
24
Q
IAS 23
A
Borrowing Costs (1993)
25
Q
IAS 24
A
Related Party Disclosures
26
IAS 25
Accounting for Investments
27
IAS 26
Accounting and Reporting by Retirement Benefit Plans
28
IAS 27
Separate Financial Statements (2011)
29
IAS 28
Investments in Associates and Joint Ventures (2011)
30
IAS 29
Financial Reporting in Hyperinflationary Economies
31
IAS 30
Disclosures in the Financial Statements of Banks and Similar Financial Institutions
32
IAS 31
Interests in Joint Ventures (2003)
33
IAS 32
Financial Instruments: Presentation (2005)
34
IAS 33
Earnings per Share
35
IAS 34
Interim Financial Reporting
36
IAS 35
Discontinuing Operations
37
IAS 36
Impairment of Assets
38
IAS 37
Provisions, Contingent Liabilities and Contingent Assets
39
IAS 38
Intangible Assets
40
IAS 39
Financial Instruments: Recognition and Measurement
41
IAS 40
Investment Property
42
IAS 41
Agriculture
43
IFRS 1
First-time Adoption of International Financial Reporting Standards
44
IFRS 2
Share-based Payment
45
IFRS 3
Business Combinations
46
IFRS 4
Insurance Contracts
47
IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
48
IFRS 6
Exploration for and Evaluation of Mineral Resources
49
IFRS 7
Financial Instruments: Disclosures
50
IFRS 8
Operating Segments
51
IFRS 9
Financial Instruments
52
IFRS 10
Consolidated Financial Statements
53
IFRS 11
Joint Arrangements
54
IFRS 12
Disclosure of Interests in Other Entities
55
IFRS 13
Fair Value Measurement
56
# IFRS Reverse
Presentation of Financial Statements (1997)
IAS 1
57
# IFRS Reverse
Inventories (1993)
IAS 2
58
# IFRS Reverse
Consolidated Financial Statements
IAS 3
59
# IFRS Reverse
Depreciation Accounting
IAS 4
60
# IFRS Reverse
Information to Be Disclosed in Financial Statements
IAS 5
61
# IFRS Reverse
Accounting Responses to Changing Prices
IAS 6
62
# IFRS Reverse
Statement of Cash Flows (2007)
IAS 7
63
# IFRS Reverse
Accounting Policies, Changes in Accounting Estimates and Errors (2003)
IAS 8
64
# IFRS Reverse
Accounting for Research and Development Activities
IAS 9
65
# IFRS Reverse
Events after the Reporting Period (2007)
IAS 10
66
# IFRS Reverse
Construction Contracts (1993)
IAS 11
67
# IFRS Reverse
Income Taxes (1996)
IAS 12
68
# IFRS Reverse
Presentation of Current Assets and Current Liabilities
IAS 13
69
# IFRS Reverse
Segment reporting (1997)
IAS 14
70
# IFRS Reverse
Information Reflecting the Effects of Changing Prices
IAS 15
71
# IFRS Reverse
Property, Plant and Equipment (1993)
IAS 16
72
# IFRS Reverse
Leases (1997)
IAS 17
73
# IFRS Reverse
Revenue (1993)
IAS 18
74
# IFRS Reverse
Employee Benefits (1998)
IAS 19
75
# IFRS Reverse
Accounting for Government Grants and Disclosure of Government Assistance
IAS 20
76
# IFRS Reverse
The Effects of Changes in Foreign Exchange Rates (1993)
IAS 21
77
# IFRS Reverse
Business Combinations (1993)
IAS 22
78
# IFRS Reverse
Borrowing Costs (1993)
IAS 23
79
# IFRS Reverse
Related Party Disclosures
IAS 24
80
# IFRS Reverse
Accounting for Investments
IAS 25
81
# IFRS Reverse
Accounting and Reporting by Retirement Benefit Plans
IAS 26
82
# IFRS Reverse
Separate Financial Statements (2011)
IAS 27
83
# IFRS Reverse
Investments in Associates and Joint Ventures (2011)
IAS 28
84
# IFRS Reverse
Financial Reporting in Hyperinflationary Economies
IAS 29
85
# IFRS Reverse
Disclosures in the Financial Statements of Banks and Similar Financial Institutions
IAS 30
86
# IFRS Reverse
Interests in Joint Ventures (2003)
IAS 31
87
# IFRS Reverse
Financial Instruments: Presentation (2005)
IAS 32
88
# IFRS Reverse
Earnings per Share
IAS 33
89
# IFRS Reverse
Interim Financial Reporting
IAS 34
90
# IFRS Reverse
Discontinuing Operations
IAS 35
91
# IFRS Reverse
Impairment of Assets
IAS 36
92
# IFRS Reverse
Provisions, Contingent Liabilities and Contingent Assets
IAS 37
93
# IFRS Reverse
Intangible Assets
IAS 38
94
# IFRS Reverse
Financial Instruments: Recognition and Measurement
IAS 39
95
# IFRS Reverse
Investment Property
IAS 40
96
# IFRS Reverse
Agriculture
IAS 41
97
# IFRS Reverse
First-time Adoption of International Financial Reporting Standards
IFRS 1
98
# IFRS Reverse
Share-based Payment
IFRS 2
99
# IFRS Reverse
Business Combinations
IFRS 3
100
# IFRS Reverse
Insurance Contracts
IFRS 4
101
# IFRS Reverse
Non-current Assets Held for Sale and Discontinued Operations
IFRS 5
102
# IFRS Reverse
Exploration for and Evaluation of Mineral Resources
IFRS 6
103
# IFRS Reverse
Financial Instruments: Disclosures
IFRS 7
104
# IFRS Reverse
Operating Segments
IFRS 8
105
# IFRS Reverse
Financial Instruments
IFRS 9
106
# IFRS Reverse
Consolidated Financial Statements
IFRS 10
107
# IFRS Reverse
Joint Arrangements
IFRS 11
108
# IFRS Reverse
Disclosure of Interests in Other Entities
IFRS 12
109
# IFRS Reverse
Fair Value Measurement
IFRS 13
