Know How about IFRS
IAS 19 is all about
Employee Benefits
Old age Benefits
Pension
Superannuation fund
IAS 20 is all about:
Restricted Grants
Government Grants
Transfer Payments
Insurance Contracts
Accounting for the Effects of Changes in Foreign Exchange Rates is the title of which standard:
IFRS 1
IAS 2
IAS 21
None of Above
IAS 26 is all about:
Property, Plant and Equipment
Inventories
None of above
Accounting and Reporting by Retirement Benefit Plans
IAS 27 is all about:
Employee Benefits
Consolidated Financial Benefits
Separate Financial Statements
Investments in Associates and Joint Ventures (2011)
Investments in Associates and Joint Ventures (2011) is the title to which Standard
IFRS 17
IAS 7
IAS 28
None of Above
IAS 28 and IAS 29 are respectively about what?
Investments in Associates and JVs
Investments in Associates and JVs, Subsidiaries
Investments in Associates and JVs and Hyperflationary
Investments in Associates and JVs and Financial Instruments
IAS 32 is all about what?
Financial Instrument Introduction
Financial Instrument Disclosures
Financial Statement Presentation
Financial Statement Measurement
IAS 34 is all about:
Earnings Per Share
Share Capital
Interim Financial Reporting
Seperate Financial Statements
IFRS 6 is all about:
Hyperinflation Economies
IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations
Exploration for and Evaluation of Mineral Resources
None of Above
IFRS 7 is all about:
Financial Statements Presentation
Financial Instruments Presentation
Financial Statements Disclosures
Financial Instruments Disclosures
IFRS 8 and IFRS 9 are respectively about:
Operating Segments and Financial Instruments
Financial Instruments Disclosures and Financial Instruments Presentation
Financial Instruments and Operating Segments
Operating Segments
IFRS 10 is about
It is extension of IAS 27 Separate Financial Statements
Separate Financial Statements Disclosures
Consolidated Financial Statements
Consolidated Financial Instruments
IFRS 14 deals with
Regulatory Deferral Accounts
Deferred Taxation
Income Taxation
Regulatory Authorities
IFRIC 1 is all about?
Changes in Existing Decommissioning, Restoration and Similar Liabilities
Changes in Existing Decommissioning, Restoration and Current Liabilities
Changes in Current Decommissioning, Restoration and Current Liabilities
Property, Plant Fair Value
IFRIC 2 is all about:
It is withdrawn
Employee Benefits
Employee Share Option Schemes
Members' Shares in Co-operative Entities and Similar Instruments
IFRIC 4 is all about:
Classification of Leases
Leases Incremental Borrowing Rates
Determining Whether an Arrangement Contains a Lease
Determining Whether an Arrangement Contains a Finance Lease
IFRIC 5 deals with following subject:
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
Rights to Interests arising from Decommissioning, Restoration and Environmental Retirement Funds
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Provisions
None of Above
IFRIC 5 is Liabilities Arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
Right
Wrong
IFRIC 7 deals with what topic:
Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
Applying the Restatement Approach under IAS 29 Financial Reporting in Normal Economies
Applying the Classification Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
None of Above
IFRIC 9 is all about
Financial Instruments
Embedded Derivatives
Reassessment of Embedded Derivatives
None of Above
IFRIC 10 deals with which of the following Subject:
Interim Financial Reporting
Interim Financial Reporting and Impairment
Interim Financial Reporting and Amortization
None of Above
IFRIC 12 is all about:
Service Concession Arrangements
Service Commission Arrangements
Service Concession Ventures
Subsidiaries Concession Arrangements
IFRS 14 specifically deals with following topics?
The Limit on a Defined Benefit Asset
Minimum Funding Requirements
Interaction Among Them
All of the Above
IFRIC 16 topic of discussion is actually:
Hedges of a Net Investment in a Foreign Operation
Hedges of a Net Investment in a Local Operation
Hedging of the Risks
Embedded Derivatives
Distributions of Non-cash Assets to Owners is a topic of discussion of?
IFRIC 17
IFRS 17
Both of Above
None of Above
IFRIC 19 is all about:
Extinguishing Financial Liabilities with Equity Instruments
Extinguishing Financial Liabilities with Debt Instruments
Both of Above
None of Above
Stripping Costs in the Production Phase of a Surface Mine is a topic of discussion of which IFRIC?
IFRIC 20
IFRS 2
IAS 20
IFRIC 21
IFRIC 21, 22 and 23 respectively states which topics?
Levies, Foreign Currency Transactions and Advance Consideration, Leases
Levies, Uncertainty over Income Tax Treatments, Government Grants
Levies, Uncertainty over Income Tax Treatments, Borrowing costs
Levies, Foreign Currency Transactions and Advance Consideration, Uncertainty over Income Tax Treatments
SIC 7 is the topic of discussion:
Cash Flows Statements
Operating Cash Flows
Introduction of the Euro
Introduction of GAAP
Government Assistance – No Specific Relation to Operating Activities is the topic of Which interpretation?
SIC-10
IFRIC-10
IFRS-10
ISA-10
SIC-15 topic of discussion is:
Operating Leases – Incentives
Operating Leases – Assessments
Operating Leases – Recognition
None of Above
Income Taxes – Changes in the Tax Status of an Enterprise or its Shareholders
SIC-25
IFRS-15
IFRIC-15
None of Above
Evaluating the Substance of Transactions in the Legal Form of a Lease is the topic of discussion of which SIC?
SIC 27
SIC 15
SIC 10
All of Above
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