IAS 1 - ANSWERSPresentation of Financial Statements
IAS 2 - ANSWERSInventories
IAS 3 - ANSWERSConsolidated financial statements
IAS 4 - ANSWERSDepreciation accounting
IAS 7 - ANSWERSCash flow statements
IAS 8 - ANSWERSAccounting Policies, Changes in Accounting Estimates and Errors
IAS 9 - ANSWERSAccounting for R&D
IAS 10 Events after the Reporting Period - ANSWERS1. Adjusting event--> CHANGE the accounts
2. Non-adjusting event--> Disclose using a NOTE in the FS
IAS 11 - ANSWERSConstruction Contracts
IAS 12 - ANSWERSincome taxes
IAS 13 - ANSWERSPresentation of current assets and liabilities
IAS 14 - ANSWERSSegment reporting
, IAS 16 - ANSWERSproperty, plant, and equipment
IAS 17 - ANSWERSLeases
IAS 18 - ANSWERSrevenue recognition
IAS 19 - ANSWERSemployee benefits
IAS 20 - ANSWERSAccounting for Government Grants and Disclosure of Government Assistance
IAS 21 deals with: - ANSWERS• the definition of functional and presentation currencies
• accounting for individual transactions in a foreign currency
• translating the financial statements of a foreign operation
IAS 23 - ANSWERSBorrowing Costs
IAS 24 Related parties - the detail vol 1 - ANSWERSA person or close member of that person's family is
related to a reporting entity if that person:
• has control or joint control over the reporting entity
• has significant influence over the reporting entity
• is a member of the key management personnel of the reporting entity or of a parent of the reporting
entity.
IAS 25 - ANSWERSAccounting for investments
IAS 26 - ANSWERSAccounting and Reporting by Retirement Benefit Plans
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