IAS and IFRS Flashcards
(18 cards)
1
Q
IAS 1
A
Presentation of financial standards
2
Q
IAS 33
A
Earnings per share
3
Q
IAS 7
A
Statement of cash flows
4
Q
IAS 2
A
Inventory
5
Q
IAS 16
A
Property plant and equipment
Depreciation
6
Q
IAS 23
A
Capitalisation of borrowing costs for self constructed assets
7
Q
IFRS 16
A
Leasing
8
Q
IAS 38
A
Intangible assets
9
Q
IAS 36
A
Impairment of assets
Includes goodwill intangible and PPE
Excludes
Inventory
Financial assets
10
Q
IFRS 3
A
Goodwill
11
Q
IFRS 10
A
Consolidated financial statements
12
Q
IFRS 15
A
Revenue
Replaces IAS 18
13
Q
IAS 10
A
Events after the reporting period
14
Q
IAS 21
A
Functional currency
15
Q
IAS 32
A
Financial instruments
16
Q
IFRS 5
A
Non current assets held for sale and discontinued operations
17
Q
IAS 37
A
Accounting for provisions, contingent liabilities and contingent assets
18
Q
IAS 8
A
Accounting policies, accounting estimates and errors
