IFRS standards Flashcards
1
Q
PPE (capitalising)
A
IAS 16 (first pink tab)
2
Q
Borrowing costs
A
IAS 23 (2nd to last pink tab)
3
Q
Impairments
A
IAS 36 (3rd last yellow tab)
4
Q
Assets held for sale
A
IFRS 5 (3rd blue tab)
5
Q
Intangible assets
A
IAS 38
6
Q
Provisions, contingent liabilities and contingent assets
A
IAS 37
7
Q
Government grants
A
IAS 20
8
Q
Leases
A
IFRS 16
9
Q
IFRS 9
A
Financial instruments
10
Q
Convertible bond
A
IAS 32
11
Q
Provisions
A
IAS 37
12
Q
Foreign currency transactions
A
IAS 21
13
Q
Revenue
A
IFRS 15
14
Q
Inventory
A
IAS 2
15
Q
Related party disclosures
A
IAS 24
