IFRS's Flashcards

Learn the International Financial Reporting Standards (IFRSs) (44 cards)

1
Q

IAS 1

A

Presentation of Financial Statements

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2
Q

IAS 2

A

Inventories

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3
Q

IAS 7

A

Statement of Cash Flow

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4
Q

IAS 8

A

Accounting Policies, Changes in Accounting Estimates and Errors

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5
Q

IAS 10

A

Events after the Reporting Period

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6
Q

IAS 12

A

Income Taxes

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7
Q

IAS 16

A

Property, Plant and Equipment

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8
Q

IAS 17

A

Leases

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9
Q

IAS 19

A

Employee Benefits

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10
Q

IAS 20

A

Accounting for Government Grants and Disclosure of Government Assistance

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11
Q

IAS 21

A

The Effects of Changes in Foreign Exchange Rates

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12
Q

IAS 23

A

Borrowing Costs

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13
Q

IAS 24

A

Related Party Disclosure

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14
Q

IAS 27

A

Separate Financial Statements

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15
Q

IAS 28

A

Investments in Associates and Joint Ventures

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16
Q

IAS 32

A

Financial Instruments: Presentation

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17
Q

IAS 33

A

Earnings per Share

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18
Q

IAS 34

A

Interim Financial Reporting

19
Q

IAS 36

A

Impairment of Assets

20
Q

IAS 37

A

Provisions, Contigent Liabilities and Contingent Assets

21
Q

IAS 38

A

Intangible Assets

22
Q

IAS 40

A

Investment Property

23
Q

IAS 41

24
Q

IFRS 1

A

First-time Adoption of International Financial Reporting Standards

25
IFRS 2
Share-based Payment
26
IFRS 3 revised
Business Combinations
27
IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
28
IFRS 7
Financial Instruments Disclosures
29
IFRS 8
Operating Segments
30
IFRS 9
Financial Instruments
31
IFRS 10
Consolidated Financial Statements
32
IFRS 11
Joint Arrangements
33
IFRS 12
Disclosure of Interest in Other Entities
34
IFRS 13
Fair Value Measurement
35
IFRS 15
Revenue from Contracts with Customers
36
IFRS for SMEs
IFRS for Small and Medium sized Entities
37
Other Statements
The Conceptual Framework for Financial Reporting , Management Commentary , The International IR Framework
38
ED/2014/6
Disclosure initiative – proposed amendments to IAS 7
39
ED/2014/3
Recognition of deferred tax assets for unrealised losses
40
ED/2013/6
Leases
41
ED/2014/4
Measuring quoted investments in subsidiaries, joint ventures and associates at fair value
42
ED/2014/5
Classification and Measurement of Share-based Payment Transactions - proposed amendments to IFRS 2
43
ED/2015/1
Classification of Liabilities - proposed amendments to IAS 1
44
ED/2015/3
Conceptual Framework for Financial Reporting