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60 Cards in this Set
- Front
- Back
IFRS 1
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First-time Adoption of International Financial Reporting Standards
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IFRS 2
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Share-based Payment
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IFRS 3
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Business Combinations
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IFRS 4
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Insurance Contracts
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IFRS 5
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Non-current Assets Held for Sale and Discontinued Operations
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IFRS 6
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Exploration for and Evaluation of Mineral Resources
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IFRS 7
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Financial Instruments: Disclosures
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IFRS 8
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Operating Segments
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IFRS 9
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Financial Instruments
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IFRS 10
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Consolidated Financial Statements
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IFRS 11
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Joint Arrangements
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IFRS 12
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Disclosure of Interests in Other Entities
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IFRS 13
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Fair Value Measurement
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IAS 1
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Disclosure of Accounting Policies (1975)
Presentation of Financial Statements (1997) |
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IAS 2
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Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975)
Inventories (1993) |
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IAS 3
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Consolidated Financial Statements
SUPERSEDED BY IAS 27 and IAS 28 |
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IAS 4
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Depreciation Accounting
SUPERSEDED BY IAS 36 |
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IAS 5
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Information to Be Disclosed in Financial Statements
SUPERSEDED BY IAS 1 |
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IAS 6
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Accounting Responses to Changing Prices
SUPERSEDED BY IAS 15 |
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IAS 7
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Statement of Changes in Financial Position (1977)
Cash Flow Statements (1992) Statement of Cash Flows (2007) |
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IAS 8
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Unusual and Prior Period Items and Changes in Accounting Policies (1978)
Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (1993) Accounting Policies, Changes in Accounting Estimates and Errors (2003) |
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IAS 9
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Accounting for Research and Development Activities
SUPERSEDED BY IAS 38 |
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IAS 10
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Contingencies and Events Occurring After the Balance Sheet Date (1978)
Events After the Balance Sheet Date (1999) Events after the Reporting Period (2007) |
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IAS 11
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Accounting for Construction Contracts (1979)
Construction Contracts (1993) |
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IAS 12
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Accounting for Taxes on Income (1979)
Income Taxes (1996) |
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IAS 13
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Presentation of Current Assets and Current Liabilities
SUPERSEDED BY IAS 1 |
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IAS 14
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Reporting Financial Information by Segment (1981)
Segment reporting (1997) SUPERSEDED BY IFRS 8 |
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IAS 15
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Information Reflecting the Effects of Changing Prices
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IAS 16
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Accounting for Property, Plant and Equipment (1982)
Property, Plant and Equipment (1993) |
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IAS 17
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Accounting for Leases (1982)
Leases (1997) |
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IAS 18
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Revenue Recognition (1982)
Revenue (1993) |
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IAS 19
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Accounting for Retirement Benefits in Financial Statements of Employers (1983)
Retirement Benefit Costs (1993) Employee Benefits (1998) |
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IAS 20
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Accounting for Government Grants and Disclosure of Government Assistance
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IAS 21
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Accounting for the Effects of Changes in Foreign Exchange Rates (1983)
The Effects of Changes in Foreign Exchange Rates (1993) |
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IAS 22
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Accounting for Business Combinations (1983)
Business Combinations (1993) SUPERSDED BY IFRS 3 |
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IAS 23
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Capitalisation of Borrowing Costs (1984)
Borrowing Costs (1993) |
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IAS 24
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Related Party Disclosures
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IAS 25
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Accounting for Investments
SUPERSEDED BY IAS 39 and IAS 40 |
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IAS 26
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Accounting and Reporting by Retirement Benefit Plans
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IAS 27
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Consolidated Financial Statements and Accounting for Investments in Subsidiaries (1989)
Consolidated and Separate Financial Statements (2003) Separate Financial Statements (2011) |
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IAS 28
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Accounting for Investments in Associates (1989)
Investments in Associates (2003) Investments in Associates and Joint Ventures (2011) |
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IAS 29
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Financial Reporting in Hyperinflationary Economies
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IAS 30
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Disclosures in the Financial Statements of Banks and Similar Financial Institutions
SUPERSEDED BY IFRS 7 |
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IAS 31
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Financial Reporting of Interests in Joint Ventures (1990)
Interests in Joint Ventures (2003) SUPERSDED BY IFRS 11 and IFRS 12 |
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IAS 32
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Financial Instruments: Disclosure and Presentation (1995)
Financial Instruments: Presentation (2005) |
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IAS 33
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Earnings per Share
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IAS 34
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Interim Financial Reporting
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IAS 35
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Discontinuing Operations
SUPERSEDED BY IFRS 5 |
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IAS 36
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Impairment of Assets
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IAS 37
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Provisions, Contingent Liabilities and Contingent Assets
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IAS 38
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Intangible Assets
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IAS 39
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Financial Instruments: Recognition and Measurement
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IAS 40
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Investment Property
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IAS 41
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Agriculture
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IFRIC 9
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Reassessment of Embedded Derivatives
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IFRIC 10
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Interim Financial Reporting and Impairment
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IFRIC 6
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Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
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IFRIC 5
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Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
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IFRIC 19
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Extinguishing Financial Liabilities with Equity Instruments
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IFRIC 20
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Stripping Costs in the Production Phase of a Surface Mine
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