IFRS & IAS

System
System Posts: 100,534 🤖 Admin 🤖
edited June 18 in AAT student discussion
Hi Again

I'm really getting bored with the revising lark, DFS isn't exciting or interesting!

Anyway does anyone have a crib sheet to remembering the international accounting standards? :roll:

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:IFRS & IAS

    Have a look at this website:

    http://www.iasb.org/standards/summaries.asp

    Please note this list contains standards that are not examinable in your DFS paper.

    Regards
    Steve
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:IFRS & IAS

    Hi

    Thanks that's really helpful

    Sally
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:IFRS & IAS

    These are the only ones you need to learn...

    IFRS 3 Business Combinations
    IFRS 5 Non-current Assets Held for Sale and Discontinued Opeations

    IAS 1 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 12 Income Taxes
    IAS 14 Segment Reporting
    IAS 16 Property, Plant and Equipment
    IAS 17 Leases
    IAS 18 Revenue
    IAS 23 Borrowing Costs
    IAS 27 Consolidated and Separate Financial Statements
    IAS 28 Investments in Associates
    IAS 33 Earnings per Share
    IAS 36 Impairment of Assets
    IAS 37 Provisions, Contingent Liabilities and Contingent Assets
    IAS 38 Intangiable Assets
    IAS 40 Investment Property

    Good luck
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:IFRS & IAS

    What's left !!!!! :D

    Just a cheeky one to cheer us all up and lighten the mood.

    Thanks

    Stella

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