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SBR > Events after reporting period > Flashcards

Events after reporting period Flashcards

(1 cards)

1

Q

What is the accounting standard for events after the reporting period?

A

IAS 10

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Impairment of Assets

Investment Property

NCA held for sale and discontinued operations

Share based payments

Fair Value Measurement

Employee Benefits

Joint Arrangements

Fundamental Ethical and Professional Principles

The Financial Reporting Framework

Other Reporting Issues

Article 1: Additional Performance Measures

Article 2: Bin the Clutter

Article 3: Using the Business Model of a Company to Help Analyse its Performance

Article 4: Concepts of PLOCI

Article 5: The Conceptual Framework

Article 6: Cryptocurrencies

Article 7: Deferred tax

Article 8: Giving Investors What They Need

Article 9: The Sustainable Development Goals

Article 10: The Integrated Reporting Framework

Consolidated Financial Statements

Business Combinations

Changes in Group Structure: Disposals

Group statement of cashflows

Financial Instruments: Presentation

Events after reporting period

Financial Instruments: Measurement and Recognition

Foreign Transactions and Entities

Accounting Standards

Operating Segments

Related Parties

Piecemeal acquisitions

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