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CFE Study > ASPE/IFRS References > Flashcards

ASPE/IFRS References Flashcards

1
Q

Asset held for sale and Discontinued Operations

HB ref

A

IFRS 5

ASPE 3475

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2
Q

Business Combinations

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A

IFRS 3

ASPE 1582

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3
Q

Foreign Exchange

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A

IAS 21

ASPE 1651

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4
Q

Government Assistance (grants)

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A

IAS 20

ASPE 3800

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5
Q

Impairment of Financial Assets

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A

IFRS 9.5

ASPE 3856 - financial assets
ASPE 3051 - financial investments

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6
Q

Impairment of Goodwill

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A

IAS 36

ASPE 3064

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7
Q

Impairment of long-lived assets

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A

IAS 36

ASPE 3063

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8
Q

Income taxes

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A

IAS 12

ASPE 3465

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9
Q

Intangible assets

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A

IAS 38

ASPE 3064

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10
Q

Inventories

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A

IAS 2

ASPE 3110 and 3031

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11
Q

Investments subject to control

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A

IFRS 10

ASPE 1591

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12
Q

Leases

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A

IFRS 16

ASPE 3065

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13
Q

Non-monetary transactions

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A

IAS 16 and 38

ASPE 3831

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14
Q

Not-for-profit accounting - restricted fund vs deferral method

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A

ASNPO 4410

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15
Q

PP&E

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A

IAS 16

ASPE 3061

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16
Q

Provisions, Contingencies & asset retirement obligations

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A

IAS 37
IAS 16

ASPE 3290 - contingent liability
ASPE 3110 - asset retirement obligation

17
Q

Revenue recognition

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A

IFRS 15
IAS 37 - assurance-type warranty, liability

ASPE 3400

18
Q

Basic & Diluted EPS

HB ref

A

IAS 33

19
Q

Investments subject to significant influence

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A

IAS 28

ASPE 3051

20
Q

Investments - joint control

HB ref

A

IFRS 11

ASPE 3056

21
Q

Investment property

HB ref

A

IAS 40

ASPE - AcG-18

22
Q

Investments - financial instrument

HB ref

A

IFRS 9

ASPE 3856

23
Q

Investments - consolidated statements

HB ref

A

IFRS 10.B

ASPE 1601/1602

24
Q

Not-for-profit accounting - contributions

HB ref

A

ASNPO 4420 - contributions

25
Q

Not-for-profit accounting - tangible capital assets

HB ref

A

ASNPO 4433

26
Q

Not-for-profit accounting - tangible asset amortization

HB ref

A

ASPE 3061 - amortization

27
Q

Not-for-profit accounting - intangible assets

HB ref

A

ASNPO 4434

ASPE 3064 - initial measurement

28
Q

Not-for-profit accounting - collections

HB ref

A

ASNPO 4441

29
Q

Not-for-profit accounting - write downs

HB ref

A

ASNPO 4451

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