IFRS & Swiss GAAP FER Flashcards
1
Q
IFRS 1
A
First-time Adoption of International Financial Reporting Standards
2
Q
IFRS 2
A
Share-based Payment
3
Q
IFRS 3
A
Business Combinations
4
Q
IFRS 5
A
Non-current Assets Held for Sale and Discontinued Operations
5
Q
IFRS 6
A
Exploration for and Evaluation of Mineral Resources
6
Q
IFRS 7
A
Financial Instruments: Disclosures
7
Q
IFRS 8
A
Operating Segments
8
Q
IFRS 9
A
Financial Instruments
9
Q
IFRS 10
A
Consolidated Financial Statements
10
Q
IFRS 11
A
Joint Arrangements
11
Q
IFRS 12
A
Disclosure of Interests in Other Entities
12
Q
IFRS 13
A
Fair Value Measurement
13
Q
IFRS 14
A
Regulatory Deferral Accounts
14
Q
IFRS 15
A
Revenue from Contracts with Customers
15
Q
IFRS 16
A
Leases
16
Q
IFRS 17
A
Insurance Contracts
17
Q
IAS 1
A
Presentation of Financial Statements
18
Q
IAS 2
A
Inventories
19
Q
IAS 7
A
Statement of Cash Flows
20
Q
IAS 8
A
Accounting Policies, Changes in Accounting Estimates and Errors
21
Q
IAS 10
A
Events after the Reporting Period
22
Q
IAS 12
A
Income Taxes
23
Q
IAS 16
A
Property, Plant and Equipment
24
Q
IAS 19
A
Employee Benefits
25
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
26
IAS 21
The Effects of Changes in Foreign Exchange Rates
27
IAS 23
Borrowing Costs
28
IAS 24
Related Party Disclosures
29
IAS 26
Accounting and Reporting by Retirement Benefit Plans
30
IAS 27
Separate Financial Statements
31
IAS 28
Investments in Associates and Joint Ventures
32
IAS 29
Financial Reporting in Hyperinflationary Economies
33
IAS 32
Financial Instruments: Presentation
34
IAS 33
Earnings per Share
35
IAS 34
Interim Financial Reporting
36
IAS 36
Impairment of Assets
37
IAS 37
Provisions Contingent Liabilities and Contingent Assets
38
IAS 38
Intangible Assets
39
IAS 39
Financial Instruments: Recognition and Measurement
40
IAS 40
Investment Property
41
IAS 41
Agriculture
42
IFRIC 1
Changes in Existing Decommissioning, Restoration and Similar Liabilities
43
IFRIC 2
Members’ Shares in Co‑operative Entities and Similar Instruments
44
IFRIC 5
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
45
IFRIC 6
Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
46
IFRIC 7
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
47
IFRIC 10
Interim Financial Reporting and Impairment
48
IFRIC 12
Service Concession Arrangements
49
IFRIC 14
IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
50
IFRIC 16
Hedges of a Net Investment in a Foreign Operation
51
IFRIC 17
Distributions of Non‑cash Assets to Owners
52
IFRIC 19
Extinguishing Financial Liabilities with Equity Instruments
53
IFRIC 20
Stripping Costs in the Production Phase of a Surface Mine
54
IFRIC 21
Levies
55
IFRIC 22
Foreign Currency Transactions and Advance Consideration
56
IFRIC 23
Uncertainty over Income Tax Treatments
57
SIC-7
Introduction of the Euro
58
SIC-10
Government Assistance - No Specific Relation to Operating Activities
59
SIC-25
Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
60
SIC-29
Service Concession Arrangements: Disclosures
61
SIC 32
Intangible Assets - Web Site Costs
62
Swiss GAAP FER 1
Grundlagen (Kern-FER)
63
Swiss GAAP FER 2
Bewertung (Kern-FER)
64
Swiss GAAP FER 3
Darstellung und Gliederung (Kern-FER)
65
Swiss GAAP FER 4
Geldflussrechnung (Kern-FER)
66
Swiss GAAP FER 5
Ausserbilanzgeschäfte (Kern-FER)
67
Swiss GAAP FER 6
Anhang (Kern-FER)
68
Swiss GAAP FER 10
Immaterielle Werte
69
Swiss GAAP FER 11
Ertragssteuern
70
Swiss GAAP FER 13
Leasinggeschäfte
71
Swiss GAAP FER 14
Konzernrechnung von Versicherungsunternehmen (Branchen-FER)
72
Swiss GAAP FER 15
Transaktionen mit nahe stehenden Personen
73
Swiss GAAP FER 16
Vorsorgeverpflichtungen
74
Swiss GAAP FER 17
Vorräte
75
Swiss GAAP FER 18
Sachanlagen
76
Swiss GAAP FER 20
Wertbeeinträchtigungen
77
Swiss GAAP FER 21
Rechnungslegung für gemeinnützige Nonprofit-Organisationen (Branchen-FER)
78
Swiss GAAP FER 22
Langfristige Aufträge
79
Swiss GAAP FER 23
Rückstellungen
80
Swiss GAAP FER 24
Eigenkapital und Transaktionen mit Aktionären
81
Swiss GAAP FER 26
Rechnungslegung von Vorsorgeeinrichtungen (Branchen-FER)
82
Swiss GAAP FER 27
Derivate Finanzinstrumente
83
Swiss GAAP FER 28
Zuwendungen der öffentlichen Hand
84
Swiss GAAP FER 30
Konzernrechnung
85
Swiss GAAP FER 31
Ergänzende Fachempfehlung für kotierte Unternehmen
86
Swiss GAAP FER 40
Rechnungslegung für Versicherungsunternehmen (Branchen-FER)
87
Swiss GAAP FER 41
Rechnungslegung für Gebäudeversicherer und Krankenversicherer (Branchen-FER)
