36) Technical - Take me to a quick visit to IFRS and IAS.
Sunday, September 6, 2009Hint:
- Disclosure standards :
IFRS 1- First time adoption of IFRS
IFRS 4- Insurance contracts
IFRS 8- Operating segments
IAS 7- Cash flow statements
IAS 14- Segment reporting
IAS 24- Related party disclosures
IAS 30- Disclosures in the statements of banks and similar financial institutions
IAS 33- Earnings per share
IAS 34- Interim financial reporting - Presentation and profit :
IAS 1- Presentation of financial statements
IAS 8- Accounting policies, changes in accounting estimates and errors
IAS 18- Revenue - Asset recognition and measurement :
IAS 2- Inventories
IFRS 5- Non-current assets held for sale and discontinued operations
IFRS 6- Exploration for and evaluation of mineral resources
IFRS 7- Disclosure
IAS 11- Construction contracts
IAS 16- Property, plant and equipment
IAS 17- Leases
IAS 20- Accounting for government grants and disclosure of government assistance
IAS 23- Borrowing costs
IAS 32- Financial instruments - presentation
IAS 36- Impairment of assets
IAS 38- Intangible assets
IAS 39- Financial instruments - recognition and measurement
IAS 40- Investment Property
IAS 41- Agriculture - Accounting for liabilities :
IFRS 2- Share-based payment
IAS 10- Events after the balance sheet date
IAS 12- Income taxes
IAS 19- Employee benefits
IAS 37- Provisions, contingent liabilities and contingent assets - Group accounting :
IAS 21- The effects of changes in foreign exchange rates
IAS 27- Consolidated financial statements and accounting for investment in subsidiaries
IAS 29- Financial reporting in hyperinflationary economies
IAS 28- Accounting for investments in associates
IAS 31- Joint ventures
Theme -
IFRS and IAS,
Technical Interview Question
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