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IFRS & Swiss GAAP FER Flashcards

1
Q

IFRS 1

A

First-time Adoption of International Financial Reporting Standards

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2
Q

IFRS 2

A

Share-based Payment

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3
Q

IFRS 3

A

Business Combinations

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4
Q

IFRS 5

A

Non-current Assets Held for Sale and Discontinued Operations

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5
Q

IFRS 6

A

Exploration for and Evaluation of Mineral Resources

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6
Q

IFRS 7

A

Financial Instruments: Disclosures

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7
Q

IFRS 8

A

Operating Segments

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8
Q

IFRS 9

A

Financial Instruments

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9
Q

IFRS 10

A

Consolidated Financial Statements

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10
Q

IFRS 11

A

Joint Arrangements

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11
Q

IFRS 12

A

Disclosure of Interests in Other Entities

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12
Q

IFRS 13

A

Fair Value Measurement

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13
Q

IFRS 14

A

Regulatory Deferral Accounts

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14
Q

IFRS 15

A

Revenue from Contracts with Customers

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15
Q

IFRS 16

A

Leases

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16
Q

IFRS 17

A

Insurance Contracts

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17
Q

IAS 1

A

Presentation of Financial Statements

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18
Q

IAS 2

A

Inventories

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19
Q

IAS 7

A

Statement of Cash Flows

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20
Q

IAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors

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21
Q

IAS 10

A

Events after the Reporting Period

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22
Q

IAS 12

A

Income Taxes

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23
Q

IAS 16

A

Property, Plant and Equipment

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24
Q

IAS 19

A

Employee Benefits

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25
Q

IAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

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26
Q

IAS 21

A

The Effects of Changes in Foreign Exchange Rates

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27
Q

IAS 23

A

Borrowing Costs

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28
Q

IAS 24

A

Related Party Disclosures

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29
Q

IAS 26

A

Accounting and Reporting by Retirement Benefit Plans

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30
Q

IAS 27

A

Separate Financial Statements

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31
Q

IAS 28

A

Investments in Associates and Joint Ventures

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32
Q

IAS 29

A

Financial Reporting in Hyperinflationary Economies

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33
Q

IAS 32

A

Financial Instruments: Presentation

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34
Q

IAS 33

A

Earnings per Share

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35
Q

IAS 34

A

Interim Financial Reporting

36
Q

IAS 36

A

Impairment of Assets

37
Q

IAS 37

A

Provisions Contingent Liabilities and Contingent Assets

38
Q

IAS 38

A

Intangible Assets

39
Q

IAS 39

A

Financial Instruments: Recognition and Measurement

40
Q

IAS 40

A

Investment Property

41
Q

IAS 41

A

Agriculture

42
Q

IFRIC 1

A

Changes in Existing Decommissioning, Restoration and Similar Liabilities

43
Q

IFRIC 2

A

Members’ Shares in Co‑operative Entities and Similar Instruments

44
Q

IFRIC 5

A

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

45
Q

IFRIC 6

A

Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment

46
Q

IFRIC 7

A

Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

47
Q

IFRIC 10

A

Interim Financial Reporting and Impairment

48
Q

IFRIC 12

A

Service Concession Arrangements

49
Q

IFRIC 14

A

IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

50
Q

IFRIC 16

A

Hedges of a Net Investment in a Foreign Operation

51
Q

IFRIC 17

A

Distributions of Non‑cash Assets to Owners

52
Q

IFRIC 19

A

Extinguishing Financial Liabilities with Equity Instruments

53
Q

IFRIC 20

A

Stripping Costs in the Production Phase of a Surface Mine

54
Q

IFRIC 21

55
Q

IFRIC 22

A

Foreign Currency Transactions and Advance Consideration

56
Q

IFRIC 23

A

Uncertainty over Income Tax Treatments

57
Q

SIC-7

A

Introduction of the Euro

58
Q

SIC-10

A

Government Assistance - No Specific Relation to Operating Activities

59
Q

SIC-25

A

Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

60
Q

SIC-29

A

Service Concession Arrangements: Disclosures

61
Q

SIC 32

A

Intangible Assets - Web Site Costs

62
Q

Swiss GAAP FER 1

A

Grundlagen (Kern-FER)

63
Q

Swiss GAAP FER 2

A

Bewertung (Kern-FER)

64
Q

Swiss GAAP FER 3

A

Darstellung und Gliederung (Kern-FER)

65
Q

Swiss GAAP FER 4

A

Geldflussrechnung (Kern-FER)

66
Q

Swiss GAAP FER 5

A

Ausserbilanzgeschäfte (Kern-FER)

67
Q

Swiss GAAP FER 6

A

Anhang (Kern-FER)

68
Q

Swiss GAAP FER 10

A

Immaterielle Werte

69
Q

Swiss GAAP FER 11

A

Ertragssteuern

70
Q

Swiss GAAP FER 13

A

Leasinggeschäfte

71
Q

Swiss GAAP FER 14

A

Konzernrechnung von Versicherungsunternehmen (Branchen-FER)

72
Q

Swiss GAAP FER 15

A

Transaktionen mit nahe stehenden Personen

73
Q

Swiss GAAP FER 16

A

Vorsorgeverpflichtungen

74
Q

Swiss GAAP FER 17

75
Q

Swiss GAAP FER 18

A

Sachanlagen

76
Q

Swiss GAAP FER 20

A

Wertbeeinträchtigungen

77
Q

Swiss GAAP FER 21

A

Rechnungslegung für gemeinnützige Nonprofit-Organisationen (Branchen-FER)

78
Q

Swiss GAAP FER 22

A

Langfristige Aufträge

79
Q

Swiss GAAP FER 23

A

Rückstellungen

80
Q

Swiss GAAP FER 24

A

Eigenkapital und Transaktionen mit Aktionären

81
Q

Swiss GAAP FER 26

A

Rechnungslegung von Vorsorgeeinrichtungen (Branchen-FER)

82
Q

Swiss GAAP FER 27

A

Derivate Finanzinstrumente

83
Q

Swiss GAAP FER 28

A

Zuwendungen der öffentlichen Hand

84
Q

Swiss GAAP FER 30

A

Konzernrechnung

85
Q

Swiss GAAP FER 31

A

Ergänzende Fachempfehlung für kotierte Unternehmen

86
Q

Swiss GAAP FER 40

A

Rechnungslegung für Versicherungsunternehmen (Branchen-FER)

87
Q

Swiss GAAP FER 41

A

Rechnungslegung für Gebäudeversicherer und Krankenversicherer (Branchen-FER)

PJ (4 decks)

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