Standards

Question 1

IFRS 1

Answer 1

First time adoption of IFRS

Question 2

IFRS 2

Answer 2

Share Based Payments

Question 3

IFRS 3

Answer 3

Business Combinations

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 9

Answer 8

Financial Instruments

Question 9

IFRS 10

Answer 9

Consolidated Financial Statements

Question 10

IFRS 11

Answer 10

Joint arrangements

Question 11

IFRS 12

Answer 11

Disclosure of interests in Other Entities

Question 12

IFRS 13

Answer 12

Fair Value Measurement

Question 13

IFRS 14

Answer 13

Regulatory Deferral Accounts

Question 14

IFRS 15

Answer 14

Revenue from Contracts with Customers

Question 15

IFRS 16

Answer 15

Leases

Question 16

IFRS 17

Answer 16

Insurance Contracts

Question 17

IAS 1

Answer 17

Presentation of Financial Statememts

Question 18

IAS 2

Answer 18

Inventories

Question 19

IAS 7

Answer 19

Statement of Cash Flows

Question 20

IAS 8

Answer 20

Accounting Policies. Changes in Accounting Estimates and Errors

Question 21

IAS 10

Answer 21

Events after the reporting period

Question 22

IAS 12

Answer 22

Income Taxes

Question 23

IAS 16

Answer 23

Property, Plant and Equipment

Question 24

IAS 19

Answer 24

Employee Benefits

Question 25

IAS 20

Answer 25

Accounting for Government Grants and Disclosure of Government Assistance

Question 26

IAS 21

Answer 26

The Effect of Changes in Foreign Exchange Rates

Question 27

IAS 23

Answer 27

Borrowing Costs

Question 28

IAS 24

Answer 28

Related Party Disclosures

Question 29

IAS 26

Answer 29

Accounting and Reporting by Retirement Benefit Plans

Question 30

IAS 27

Answer 30

Separate Financial Statements

Question 31

IAS 28

Answer 31

Investments in Associates and Joint Ventures

Question 32

IAS 29

Answer 32

Financial Reporting in Hyperinflationary Economies

Question 33

IAS 32

Answer 33

Financial Instruments - Presentation

Question 34

IAS 33

Answer 34

Earnings per Share

Question 35

IAS 34

Answer 35

Interim Financial Reporting

Question 36

IAS 36

Answer 36

Impairment of Assets

Question 37

IAS 37

Answer 37

Provisions, Contingent Liabilities and Contingent Assets

Question 38

IAS 38

Answer 38

Intangible Assets

Question 39

IAS 39

Answer 39

Financial Instruments - Recognition and Measurement

Question 40

IAS 40

Answer 40

Investment Property

Question 41

IAS 41

Answer 41

Agriculture