STANDARDS - Financial Reporting

Question 1

Presentation of Financial Statements

Answer 1

PAS 1

Question 2

Inventories

Answer 2

PAS 2

Question 3

Statement of cash flows

Answer 3

PAS 7

Question 4

Accounting policies, changes in accounting estimates and errors

Answer 4

PAS 8

Question 5

Events after reporting period

Answer 5

PAS 10

Question 6

Income taxes

Answer 6

PAS 12

Question 7

Property, plant and equipment

Answer 7

PAS 16

Question 8

Employee benefits

Answer 8

PAS 19

Question 9

Government grants and government assisstance

Answer 9

PAS 20

Question 10

The effects of changes in foreign exchange rate

Answer 10

PAS 21

Question 11

Borrowing costs

Answer 11

PAS 23

Question 12

Related party disclosures

Answer 12

PAS 24

Question 13

Accounting and reporting by retirement plans

Answer 13

PAS 26

Question 14

Investments in associates and joint ventures

Answer 14

PAS 28

Question 15

Financial reporting in hyperinflationary economy

Answer 15

PAS 29

Question 16

Financial instruments - disclosure and presentation

Answer 16

PAS 32

Question 17

Earnings per share

Answer 17

PAS 33

Question 18

Provisions, contingent liabilities and contingent assets

Answer 18

PAS 37

Question 19

First time adoption of PFRS

Answer 19

PFRS 1

Question 20

Share based payment

Answer 20

PFRS 2

Question 21

Business combination

Answer 21

PFRS 3

Question 22

Financial instruments - disclosures

Answer 22

PFRS 7

Question 23

Operating segments

Answer 23

PFRS 8

Question 23

Financial instruments

Answer 23

PFRS 9

Question 24

Consolidated financial statements

Answer 24

PFRS 10

Question 25

Joint arrangements

Answer 25

PFRS 11

Question 26

Fair value measurement

Answer 26

PFRS 13

Question 27

Revenue from contracts with customers

Answer 27

PFRS 15

Question 28

Leases

Answer 28

PFRS 16