International Accounting Standards Flashcards

1
Q

IAS1

A

Presentation of financial statements (2007)

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2
Q

IAS2

A

Inventories (2003)

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3
Q

IAS7

A

Statement of cash flows (1992)

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4
Q

IAS8

A

Accounting policies, changes in accounting estimate and errors (2003)

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5
Q

IAS10

A

Events after the reporting period (2003)

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6
Q

IAS16

A

Property, plant and equipment (2003)

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7
Q

IAS24

A

Related party disclosures (2003)

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8
Q

IAS27 (revised)

A

Separate financial statements (2011)

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9
Q

IAS28

A

Investments in associates and joint ventures (2011)

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10
Q

IAS33

A

Earnings per share (2003)

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11
Q

IAS37

A

Provisions, contingent liabilities and contingent assets (1998)

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12
Q

IFRS3 (revised)

A

Business combinations (2008)

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13
Q

IFRS5

A

Non-current assets held for sale and discontinued operations (2004)

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14
Q

IFRS8

A

Operating segments (2006)

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15
Q

IFRS10

A

Consolidated financial statements (2011)

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16
Q

IFRS11

A

Joint arrangements (2011)

17
Q

IFRS12

A

Disclosures of interests in other entities (2011)

18
Q

IFRS13

A

Fair value measurement (2011)

19
Q

IFRS15

A

Revenue from contracts with customers

20
Q

IFRS16

A

Leases (2016)