International Accounting Standards Flashcards

1
Q

IAS 1

A

Presentation of Financial Statements

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2
Q

IAS 2

A

Inventories

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3
Q

IAS 7

A

Statement of Cash Flows

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4
Q

IAS 8

A

Accounting policies, Changes in accounting estimates and errors

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5
Q

IAS 10

A

Events after the reporting period

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6
Q

IAS 11

A

Construction Contracts

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7
Q

IAS 12

A

Income Taxes

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8
Q

IAS 16

A

Property, Plant and Equipment

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9
Q

IAS 17

A

Leases

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10
Q

IAS 18

A

Revenue

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11
Q

IAS 19

A

Employee Benefits

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12
Q

IAS 20

A

Accounting for Government Grant and Disclosure of Government Assistance

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13
Q

IAS 21

A

The Effects of Changes in Foreign Exchange Rates

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14
Q

IAS 23

A

Borrowing Costs

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15
Q

IAS 24

A

Related Party Disclosures

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16
Q

IAS 26

A

Accounting and Reporting by Retirement Benefit Plans

17
Q

IAS 27

A

Separate Financial Statements

18
Q

IAS 28

A

Investments in Associates and JVs

19
Q

IAS 29

A

Financial Reporting in Hyperinflationary Economies

20
Q

IAS 32

A

Financial Instruments: Presentation

21
Q

IAS 33

A

Earnings per Share

22
Q

IAS 34

A

Interim Financial Reporting

23
Q

IAS 36

A

Impairment of Assets

24
Q

IAS 37

A

Provisions, Contingent Liabilities and Assets

25
Q

IAS 38

A

Intangible Assets

26
Q

IAS 39

A

Financial Instruments: Recognition and Measurement

27
Q

IAS 40

A

Investment Property

28
Q

IAS 41

A

Agriculture