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41 terms

IFRS

* indicates CIMA F1 examinable.
STUDY
PLAY
IFRS 1
First-time Adoption of International Financial Reporting Standards
IFRS 2
Share-based Payment
IFRS 3 (revised)*
Business Combinations
IFRS 4
Insurance Contracts
IFRS 5*
Non-current Assets Held for Sale and Discontinued Operations
IFRS 6
Exploration for and Evaluation of Mineral Resources
IFRS 7
Financial Instruments: Disclosures
IFRS 8*
Operating Segments
IFRS 10
Consolidated financial statements
IFRS 11
Join arrangements
IFRS 12
Disclosure of interest in other entities
IAS 1 (revised)*
Presentation of Financial Statements.
IAS 2*
Inventories
IAS 7*
Cash Flow Statements
IAS 8*
Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10*
Events After the Balance Sheet Date
IAS 11*
Construction Contracts
IAS 12*
Income Taxes
IAS 16*
Property, Plant and Equipment (summary)
IAS 17*
Leases
IAS 18*
Revenue
IAS 19
Employee Benefits
IAS 20
Accounting for Government Grants and Disclosure of Government Assistance
IAS 21
The Effects of Changes in Foreign Exchange Rates
IAS 23 (revised)*
Borrowing Costs
IAS 24*
Related Party Disclosures
IAS 26
Accounting and Reporting by Retirement Benefit Plans
IAS 27 (revised)*
Consolidated Financial Statements
IAS 28*
Investments in Associates
IAS 29
Financial Reporting in Hyperinflationary Economies
IAS 30
Disclosures in the financial statemetns of banks and similiar financial institutions
IAS 31
Interests in Joint Ventures
IAS 32*
Financial Instruments: Presentation
IAS 33
Earnings per Share
IAS 34
Interim Financial Reporting
IAS 36*
Impairment of Assets
IAS 37*
Provisions, Contingent Liabilities and Contingent Assets
IAS 38*
Intangible Assets
IAS 39*
Financial Instruments: Recognition and Measurement
IAS 40
Investment Property
IAS 41
Agriculture