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Applying IFRS Standards 4th Edition Ruth Picker - Test Bank
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, Testbankto accompany
®
Applying IFRS
Standards 4e
Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad
Livne, Janice Loftus, Leo van der Tas
Prepared by
John Sweeting, Emma Holmes and
Elisabetta Barone
,Test Bank to accompany Applying IFRS Standards 4e
John Wiley & Sons, Ltd 2016
© John Wiley & Sons, Ltd 2016 1.1
, Chapter 1 The IASB and its Conceptual Framework
CHAPTER 1
The IASB and its Conceptual Framework
Learning Objectives
1.1 Describe the organisational structure of the key players in setting International Financial
Reporting Standards (IFRSs)
1.2 Describe the purpose of a conceptual framework – who uses it and why
1.3 Explain the qualitative characteristics that make information in financial statements
useful
1.4 Discuss the going concern assumption underlying the preparation of financial statements
1.5 Define the basic elements in financial statements – assets, liabilities, equity, income and
expenses
1.6 Explain the principles for recognising the elements of financial statements
1.7 Distinguish between alternative bases for measuring the elements of financial
statements
1.8 Outline concepts of capital.
© John Wiley & Sons, Ltd 2016 1.2
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