IRFSs and IASs

Question 0

IFRS 2

Answer 0

Share-based Payment

Question 1

IFRS 1

Answer 1

First-time Adoption of International Financial Reporting Standards

Question 2

IFRS 3

Answer 2

Business Combinations

Question 3

IFRS 4

Answer 3

Insurance Contracts

Question 4

IFRS 5

Answer 4

Non-current Assets Held for Sale and Discontinued Operations

Question 5

IFRS 6

Answer 5

Exploration for and Evaluation of Mineral Resources

Question 6

IFRS 7

Answer 6

Financial Instruments: Disclosures

Question 7

IFRS 8

Answer 7

Operating Segments

Question 8

IFRS 10

Answer 8

Consolidated Financial Statements

Question 9

IFRS 11

Answer 9

Joint Arrangements

Question 10

IFRS 12

Answer 10

Disclosure of Interests in Other Entities

Question 11

IFRS 13

Answer 11

Fair Value Measurement

Question 12

IAS 1

Answer 12

Presentation of Financial Statements

Question 13

IAS 2

Answer 13

Inventories

Question 14

IAS 7

Answer 14

Statement of Cash Flows

Question 15

IAS 8

Answer 15

Accounting Policies, Changes in Accounting Estimates and Errors

Question 16

IAS 10

Answer 16

Events After the Reporting Period

Question 17

IAS 11

Answer 17

Construction Contracts

Question 18

IAS 12

Answer 18

Income Taxes

Question 19

IAS 16

Answer 19

Property, Plant and Equipment

Question 20

IAS 17

Answer 20

Leases

Question 21

IAS 18

Answer 21

Revenue

Question 22

IAS 19

Answer 22

Employee Benefits

Question 23

IAS 20

Answer 23

Accounting for Government Grants and Disclosure of Government Assistance

Question 24

IAS 21

Answer 24

The Effects of Changes in Foreign Exchange

Question 25

IAS 23

Answer 25

Borrowing Costs

Question 26

IAS 24

Answer 26

Related Party Disclosures

Question 27

IAS 26

Answer 27

Accounting and Reporting by Retirement Benefit Plans

Question 28

IAS 27

Answer 28

Separate Financial Statements

Question 29

IAS 28

Answer 29

Investments in Associates and Joint Ventures

Question 30

IAS 29

Answer 30

Financial Reporting in Hyper-inflationary Economies

Question 31

IAS 32

Answer 31

Financial Instruments: Presentation

Question 32

IAS 33

Answer 32

Earnings Per Share

Question 33

IAS 34

Answer 33

Interim Financial Reporting

Question 34

IAS 36

Answer 34

Impairment of Assets

Question 35

IAS 37

Answer 35

Provisions, Contingent Liabilities and Contingent Assets

Question 36

IAS 38

Answer 36

Intangible Assets

Question 37

IAS 39

Answer 37

Financial Instruments: Recognition and Measurement

Question 38

IAS 40

Answer 38

Investment Property

Question 39

IAS 41

Answer 39

Agriculture