International Accounting Standards Flashcards
1
Q
IAS 1
A
Presentation of Financial Statements
2
Q
IAS 2
A
Inventories
3
Q
IAS 7
A
Statement of Cash Flows
4
Q
IAS 8
A
Accounting Policies, Changes in Accounting Estimates and Errors
5
Q
IAS 10
A
Events after the Reporting Period
6
Q
IAS 12
A
Income Taxes
7
Q
IAS 16
A
Property, Plant and Equipment
8
Q
IAS 19
A
Employee Benefits
9
Q
IAS 20
A
Accounting for Government Grants and Disclosure of Government Assistance
10
Q
IAS 21
A
The Effects of Changes in Foreign Exchange Rates
11
Q
IAS 23
A
Borrowing Costs
12
Q
IAS 24
A
Related Party Disclosures
13
Q
IAS 26
A
Accounting and Reporting by Retirement Benefit Plans
14
Q
IAS 27
A
Separate Financial Statements
15
Q
IAS 28
A
Investments in Associates and Joint Ventures