PFRS

Question 1

PFRS 1

Answer 1

First-time Adoption of International Financial Reporting Standards

Question 2

PFRS 2

Answer 2

Share-based Payment

Question 3

PFRS 3

Answer 3

Business Combinations

Question 4

PFRS 5

Answer 4

Non-current Assets Held for Sale and Discontinued Operations

Question 5

PFRS 6

Answer 5

Exploration for and Evaluation of Mineral Resources

Question 6

PFRS 7

Answer 6

Financial Instruments: Disclosures

Question 7

PFRS 8

Answer 7

Operating Segments

Question 8

PFRS 9 (main)

Answer 8

Financial Instruments

Question 9

PFRS 10

Answer 9

Consolidated Financial Statements

Question 10

PFRS 11

Answer 10

Joint Arrangements

Question 11

PFRS 12

Answer 11

Disclosure of Interests in Other Entities

Question 12

PFRS 13

Answer 12

Fair Value Measurement

Question 13

PFRS 15

Answer 13

Revenue from Contracts with Customers

Question 14

PFRS 16

Answer 14

Leases

Question 15

PFRS 17

Answer 15

Insurance Contracts

Question 16

PAS 1

Answer 16

Presentation of Financial Statements

Question 17

PAS 2

Answer 17

Inventories

Question 18

PAS 7

Answer 18

Statement of Cash Flows

Question 19

PAS 8

Answer 19

Accounting Policies, Changes in Accounting Estimates, and Errors

Question 20

PAS 10

Answer 20

Events After the Reporting Period

Question 21

PAS 11

Answer 21

Construction Contracts

Question 22

PAS 12

Answer 22

Income Taxes

Question 23

PAS 16

Answer 23

Property, Plant, and Equipment

Question 24

PAS 19

Answer 24

Employee Benefits

Question 25

PAS 20

Answer 25

Accounting for Government Grants and Disclosure of Government Assistance

Question 26

PAS 21

Answer 26

The Effects of Changes in Foreign Exchange Rates

Question 27

PAS 23

Answer 27

Borrowing Costs

Question 28

PAS 24

Answer 28

Related Party Disclosures

Question 29

PAS 26

Answer 29

Accounting and Reporting by Retirement Benefit Plans

Question 30

PAS 27

Answer 30

Separate Financial Statements

Question 31

PAS 28

Answer 31

Investment in Associates and Joint Ventures

Question 32

PAS 29 ($)

Answer 32

Financial Reporting in Hyperinflationary Economies

Question 33

PAS 32

Answer 33

Financial Instruments: Presentation

Question 34

PAS 33

Answer 34

Earnings Per Share

Question 35

PAS 34

Answer 35

Interim Financial Reporting

Question 36

PAS 38

Answer 36

Intangible Assets

Question 37

PAS 40

Answer 37

Investment Property

Question 38

PAS 41

Answer 38

Agriculture