SBR/IAS Index

Question 1

IAS 1

Answer 1

Presentation of Financial Statements

Question 2

IAS 2

Answer 2

Inventories

Question 3

IAS 7

Answer 3

Statement of Cash Flows

Question 4

IAS 8

Answer 4

Accounting Policies Changes in Accounting Estimates and Errors

Question 5

IAS 10

Answer 5

Events After the Reporting Period

Question 6

IAS 12

Answer 6

Income Taxes

Question 7

IAS 16

Answer 7

Property Land and Equipment

Question 8

IAS 19

Answer 8

Employee Benefits

Question 9

IAS 20

Answer 9

Accounting for Government Grants and Disclosure of Government Assistance

Question 10

IAS 21

Answer 10

The Effects of Changes in Foreign Exchange Rates

Question 11

IAS 23

Answer 11

Borrowing Costs

Question 12

IAS 24

Answer 12

Related Party Disclosures

Question 13

IAS 27

Answer 13

Separate Financial Statements

Question 14

IAS 28

Answer 14

Investments in Associates and Joint Ventures

Question 15

IAS 32

Answer 15

Financial Instruments: Presentation

Question 16

IAS 33

Answer 16

EPS

Question 17

IAS 34

Answer 17

Interim Financial Reporting

Question 18

IAS 36

Answer 18

Impairment of Assets

Question 19

IAS 37

Answer 19

Provisions, Contingent Liabilities and Contingent Assets

Question 20

IAS 38

Answer 20

Intangible Assets

Question 21

IAS 40

Answer 21

Investment Property

Question 22

IAS 41

Answer 22

Agriculture

Question 23

IFRS 1

Answer 23

First-time Adoption of International Financial Reporting Standards

Question 24

IFRS 2

Answer 24

Share-based payment

Question 25

IFRS 3

Answer 25

Business Combinations

Question 26

IFRS 5

Answer 26

Non-current Assets held for Sale and Discontinued Operations

Question 27

IFRS 7

Answer 27

Financial Instruments: Disclosures

Question 28

IFRS 8

Answer 28

Operating Segments

Question 29

IFRS 9

Answer 29

Financial Instruments

Question 30

IFRS 10

Answer 30

Consolidated Financial Statements

Question 31

IFRS 11

Answer 31

Joint Arrangements

Question 32

IFRS 12

Answer 32

Disclosure of Interests in other Entities

Question 33

IFRS 13

Answer 33

Fair Value Measurement

Question 34

IFRS 15

Answer 34

Revenue from Contracts with Customers

Question 35

IFRS 16

Answer 35

Leases

Question 36

IFRS SMEs

Answer 36

IFRS for Small and Medium-sized Entities