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Index
Title Page Copyright Page Foreword FOREWORD Preface Acknowledgments ABOUT THE AUTHORS Chapter 1 - INTRODUCTION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTRODUCTION WORLDWIDE ADOPTION OF IFRS REMAINING EXCEPTIONS THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE THE INTERNATIONAL ACCOUNTING STANDARDS BOARD STRUCTURE AND GOVERNANCE THE WAY FORWARD
Chapter 2 - IASB FRAMEWORK
INTRODUCTION OBJECTIVE OF FINANCIAL STATEMENTS UNDERLYING ASSUMPTIONS QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS ELEMENTS OF FINANCIAL STATEMENTS CONCEPTS OF CAPITAL AND CAPITAL MAINTENANCE FUTURE DEVELOPMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 3 - PRESENTATION OF FINANCIAL STATEMENTS (IAS 1)
INTRODUCTION SCOPE PURPOSE OF FINANCIAL STATEMENTS OVERALL CONSIDERATIONS STRUCTURE AND CONTENT EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS OTHER AMENDMENTS TO IAS 1 MULTIPLE-CHOICE QUESTIONS
Chapter 4 - INVENTORIES (IAS 2)
BACKGROUND AND INTRODUCTION SCOPE MEASUREMENT OF INVENTORIES COST OF INVENTORIES TECHNIQUES FOR MEASUREMENT OF COSTS COST FORMULAS NET REALIZABLE VALUE RECOGNITION OF EXPENSE DISCLOSURE EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 5 - STATEMENT OF CASH FLOWS (IAS 7)
BACKGROUND AND INTRODUCTION SCOPE BENEFITS OF PRESENTING A STATEMENT OF CASH FLOWS CASH AND CASH EQUIVALENTS PRESENTATION OF THE STATEMENT OF CASH FLOWS OPERATING ACTIVITIES INVESTING ACTIVITIES FINANCING ACTIVITIES NONCASH TRANSACTIONS DIRECT VERSUS INDIRECT METHOD REPORTING CASH FLOWS ON A GROSS BASIS VERSUS A NET BASIS FOREIGN CURRENCY CASH FLOWS REPORTING FUTURES, FORWARD CONTRACTS, OPTIONS, AND SWAPS RECONCILIATION OF CASH AND CASH EQUIVALENTS ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND OTHER BUSINESS UNITS OTHER DISCLOSURES REQUIRED AND RECOMMENDED BY IAS 7 EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 6 - ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS ...
BACKGROUND AND INTRODUCTION ACCOUNTING POLICIES SELECTION AND APPLICATION OF ACCOUNTING POLICIES CONSISTENCY OF ACCOUNTING POLICIES FACTORS GOVERNING CHANGES IN ACCOUNTING POLICIES APPLYING CHANGES IN ACCOUNTING POLICIES LIMITATIONS OF RETROSPECTIVE APPLICATION DISCLOSURES WITH RESPECT TO CHANGES IN ACCOUNTING POLICIES CHANGES IN ACCOUNTING ESTIMATES CORRECTION OF PRIOR PERIOD ERRORS EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 7 - EVENTS AFTER THE REPORTING PERIOD (IAS 10)
BACKGROUND AND INTRODUCTION SCOPE AUTHORIZATION DATE ADJUSTING AND NONADJUSTING EVENTS (AFTER THE REPORTING PERIOD) DIVIDENDS PROPOSED OR DECLARED AFTER THE BALANCE SHEET DATE GOING CONCERN CONSIDERATIONS DISCLOSURE REQUIREMENTS EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS BARLOWORLD MULTIPLE-CHOICE QUESTIONS
Chapter 8 - CONSTRUCTION CONTRACTS (IAS 11)
BACKGROUND AND INTRODUCTION COMBINING AND SEGMENTING CONSTRUCTION CONTRACTS CONTRACT REVENUE CONTRACT COSTS RECOGNITION OF CONTRACT REVENUE AND EXPENSES FIXED-PRICE CONTRACT COST-PLUS CONTRACT PERCENTAGE-OF-COMPLETION METHOD IFRIC 12 IFRIC 15 DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 9 - INCOME TAXES (IAS 12)
BACKGROUND AND INTRODUCTION CURRENT TAX LIABILITIES AND ASSETS ACCOUNTING FOR DEFERRED TAX CONSOLIDATED FINANCIAL STATEMENTS TEMPORARY DIFFERENCES NOT RECOGNIZED FOR DEFERRED TAX DEFERRED TAX ASSETS TAX RATES DISCOUNTING CURRENT AND DEFERRED TAX RECOGNITION DIVIDENDS DISCLOSURE: KEY ELEMENTS REVISION OF IAS 12 SICs EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 10 - PROPERTY, PLANT, AND EQUIPMENT (IAS 16)
BACKGROUND AND INTRODUCTION SCOPE RECOGNITION OF AN ASSET DEPRECIATION DERECOGNITION IFRIC INTERPRETATION 1 DISCLOSURE EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 11 - LEASES (IAS 17)
BACKGROUND AND INTRODUCTION SCOPE CLASSIFICATION OF LEASES LEASES IN THE FINANCIAL STATEMENTS OF LESSEES LEASES IN THE FINANCIAL STATEMENTS OF LESSORS SALE AND LEASEBACK TRANSACTIONS AND OTHER TRANSACTIONS INVOLVING THE LEGAL FORM ... THE FUTURE OF LEASE ACCOUNTING EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 12 - REVENUE (IAS 18)
BACKGROUND AND INTRODUCTION SCOPE MEASUREMENT OF REVENUE IDENTIFICATION OF A TRANSACTION SALE OF GOODS RENDERING OF SERVICES INTEREST, ROYALTIES, AND DIVIDENDS DISCLOSURES IFRIC 12, SERVICE CONCESSION ARRANGEMENTS IFRIC 13, CUSTOMER LOYALTY PROGRAMS AMENDMENT TO IAS 18 ANNUAL IMPROVEMENTS 2009 IFRIC 15, AGREEMENTS FOR THE CONSTRUCTION OF REAL ESTATE DISCLOSURES IFRIC 18, TRANSFERS OF ASSETS FROM CUSTOMERS EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 13 - EMPLOYEE BENEFITS (IAS 19)
SCOPE DEFINED CONTRIBUTION PLANS AND DEFINED BENEFIT PLANS—CLASSIFICATION DEFINED BENEFIT PLANS DEFINED CONTRIBUTION PLANS CONTRASTING DEFINED BENEFIT AND DEFINED CONTRIBUTION ACCOUNTING FOR DEFINED CONTRIBUTION SCHEMES ACCOUNTING FOR DEFINED BENEFIT PLANS KEY INFORMATION: DEFINED BENEFIT PLANS STATEMENT OF FINANCIAL POSITION STATEMENT OF COMPREHENSIVE INCOME MEASURING THE DEFINED BENEFIT OBLIGATION PLAN ASSETS PENSION ASSETS AND LIABILITIES CURTAILMENTS AND SETTLEMENTS ACTUARIAL GAINS AND LOSSES—DEFINED BENEFIT PLANS IFRIC 14, IAS 19—THE LIMIT ON A DEFINED BENEFIT ASSET, MINIMUM FUNDING ... DISCLOSURE EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 14 - ACCOUNTING FOR GOVERNMENT GRANTS AND DISCLOSURE OF GOVERNMENT ...
INTRODUCTION SCOPE GOVERNMENT GRANTS RECOGNITION OF GOVERNMENT GRANTS NONMONETARY GRANTS PRESENTATION OF GRANTS RELATED TO ASSETS REPAYMENT OF GOVERNMENT GRANTS GOVERNMENT ASSISTANCE DISCLOSURES MULTIPLE-CHOICE QUESTIONS
Chapter 15 - THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES (IAS 21 )
OBJECTIVES FUNCTIONAL CURRENCY RECORDING FOREIGN CURRENCY TRANSACTIONS USING THE FUNCTIONAL CURRENCY RECOGNITION OF EXCHANGE DIFFERENCES TRANSLATION TO THE PRESENTATION CURRENCY FROM THE FUNCTIONAL CURRENCY TRANSLATION OF A FOREIGN OPERATION DISPOSAL OF A FOREIGN ENTITY DISCLOSURE EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 16 - BORROWING COSTS (IAS 23)
BACKGROUND SCOPE BORROWING COSTS QUALIFYING ASSETS RECOGNITION BORROWINGS ELIGIBLE FOR CAPITALIZATION EXCESS OF CARRYING AMOUNT OF THE QUALIFYING ASSET OVER THE RECOVERABLE AMOUNT COMMENCEMENT OF CAPITALIZATION SUSPENSION OF CAPITALIZATION CESSATION OF CAPITALIZATION DISCLOSURE EXTRACT FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 17 - RELATED-PARTY DISCLOSURES (IAS 24)
BACKGROUND AND INTRODUCTION SCOPE EXPLANATION AND FURTHER ELABORATION OF THE DEFINITIONS SCOPE EXCLUSIONS AND EXEMPTION DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 18 - ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS (IAS 26)
INTRODUCTION SCOPE DEFINED CONTRIBUTION PLANS DEFINED BENEFIT PLANS ADDITIONAL DISCLOSURES REQUIRED BY THE STANDARD MULTIPLE-CHOICE QUESTIONS
Chapter 19 - CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS (IAS 27)
SCOPE PRESENTATION OF FINANCIAL STATEMENTS CONSOLIDATED FINANCIAL STATEMENTS ACCOUNTING PROCEDURES CHANGES IN THE OWNERSHIP INTERESTS DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 20 - INVESTMENTS IN ASSOCIATES (IAS 28)
BACKGROUND AND INTRODUCTION SIGNIFICANT INFLUENCE EQUITY METHOD EXCEPTIONS TO THE EQUITY METHOD INVESTOR CEASES TO HAVE SIGNIFICANT INFLUENCE ACQUISITION OF AN ASSOCIATE AND ACCOUNTING TREATMENT IMPAIRMENT LOSSES SEPARATE FINANCIAL STATEMENTS DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 21 - FINANCIAL REPORTING IN HYPERINFLATIONARY ECONOMIES (IAS 29)
SCOPE DEFINITION OF HYPERINFLATION CEASING TO BE HYPERINFLATIONARY FUNCTIONAL CURRENCY AND HYPERINFLATION RESTATEMENT OF FINANCIAL STATEMENTS: STATEMENT OF FINANCIAL POSITION STATEMENT OF COMPREHENSIVE INCOME SUNDRY POINTS DISCLOSURE MULTIPLE-CHOICE QUESTIONS
Chapter 22 - INTERESTS IN JOINT VENTURES (IAS 31)
SCOPE DIFFERENT FORMS OF JOINT VENTURE JOINTLY CONTROLLED OPERATIONS JOINTLY CONTROLLED ASSETS JOINTLY CONTROLLED ENTITIES PROPORTIONATE CONSOLIDATION EQUITY METHOD EXCEPTION TO THE USE OF THE EQUITY METHOD AND PROPORTIONATE CONSOLIDATION FINANCIAL STATEMENTS OF AN INVESTOR SEPARATE FINANCIAL STATEMENTS TRANSACTIONS BETWEEN A VENTURER AND A JOINT VENTURE DISCLOSURE EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 23 - FINANCIAL INSTRUMENTS: PRESENTATION (IAS 32)
INTRODUCTION SCOPE PRESENTATION OF LIABILITIES AND EQUITY PRESENTATION OF INTEREST, DIVIDENDS, LOSSES, AND GAINS AMENDMENTS TO IAS 32—CLASSIFICATION OF “RIGHTS ISSUES”—EFFECTIVE 2010 EXTRACTS FROM FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 24 - FINANCIAL INSTRUMENTS: RECOGNITION AND MEASUREMENT (IAS 39)
INTRODUCTION SCOPE CLASSIFICATION OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES INTO CATEGORIES RECOGNITION DERECOGNITION MEASUREMENT DERIVATIVES HEDGE ACCOUNTING RECENT AMENDMENTS TO IAS 39 EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 25 - EARNINGS PER SHARE (IAS 33)
BACKGROUND AND INTRODUCTION ORDINARY SHARES PRESENTATION OF EARNINGS PER SHARE BASIC EARNINGS PER SHARE RIGHTS ISSUES DILUTED EARNINGS PER SHARE PRESENTATION DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 26 - INTERIM FINANCIAL REPORTING (IAS 34)
OBJECTIVE FORM AND CONTENT OF INTERIM REPORTS SELECTED EXPLANATORY NOTES DISCLOSURE OF COMPLIANCE WITH IFRS PERIODS TO BE PRESENTED BY INTERIM FINANCIAL STATEMENTS MEASUREMENT SUNDRY POINTS IFRIC 10 INTERIM FINANCIAL REPORTING AND IMPAIRMENT EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 27 - IMPAIRMENT OF ASSETS (IAS 36)
SCOPE IDENTIFYING AN IMPAIRMENT LOSS DETERMINATION OF A RECOVERABLE AMOUNT FAIR VALUE LESS COSTS TO SELL VALUE-IN-USE FUTURE CASH FLOWS DISCOUNT RATE RECOGNITION AND MEASUREMENT OF AN IMPAIRMENT LOSS CASH-GENERATING UNITS GOODWILL TIMING OF IMPAIRMENT TEST GROUP OR DIVISIONAL ASSETS (CORPORATE ASSETS) ALLOCATION OF IMPAIRMENT LOSS REVERSAL OF AN IMPAIRMENT LOSS DISCLOSURE REQUIREMENTS EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 28 - PROVISIONS, CONTINGENT LIABILITIES, AND CONTINGENT ASSETS (IAS 37)
BACKGROUND AND INTRODUCTION SCOPE PROVISIONS CONTINGENT LIABILITIES CONTINGENT ASSETS (Possible Assets) INTERPRETATION OF IAS 37 (IFRIC) DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 29 - INTANGIBLE ASSETS (IAS 38)
INTRODUCTION AND BACKGROUND SCOPE ELABORATION AND INTERPRETATION OF THE DEFINITIONS RECOGNITION AND MEASUREMENT INTERNALLY GENERATED INTANGIBLE ASSETS RECOGNITION OF AN EXPENSE WEB SITE DEVELOPMENT COSTS MEASUREMENT AFTER RECOGNITION USEFUL LIFE AMORTIZATION IMPAIRMENT RETIREMENTS AND DISPOSALS DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 30 - INVESTMENT PROPERTY (IAS 40)
BACKGROUND AND INTRODUCTION INVESTMENT PROPERTY RECOGNITION MEASUREMENT DISPOSALS DISCLOSURES MULTIPLE-CHOICE QUESTIONS
Chapter 31 - AGRICULTURE (IAS 41)
BACKGROUND AND INTRODUCTION RECOGNITION AND MEASUREMENT GAINS AND LOSSES FAIR VALUE RELIABILITY GOVERNMENT GRANTS ISSUES IN IAS 41 DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 32 - FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ...
BACKGROUND SCOPE DEEMED EXCEPTIONS TO THE “FIRST-TIME ADOPTER” RULE OPENING IFRS STATEMENT OF FINANCIAL POSITION ADJUSTMENTS REQUIRED IN PREPARING THE OPENING IFRS STATEMENT OF FINANCIAL ... ACCOUNTING POLICIES REPORTING PERIOD RATIONALE BEHIND USING THE “CURRENT VERSION OF IFRS” TRANSITIONAL PROVISIONS IN OTHER IFRS TARGETED EXEMPTIONS FROM OTHER IFRS BUSINESS COMBINATIONS SHARE-BASED PAYMENT TRANSACTIONS INSURANCE CONTRACTS AND OIL AND GAS ASSETS FAIR VALUE OR REVALUATION AS DEEMED COST LEASES EMPLOYEE BENEFITS CUMULATIVE TRANSLATION DIFFERENCES INVESTMENTS IN SUBSIDIARIES, JOINTLY CONTROLLED ENTITIES, AND ASSOCIATES FINANCIAL INSTRUMENTS IFRIC 1, CHANGES IN EXISTING DECOMMISSIONING, RESTORATION, AND SIMILAR LIABILITIES BORROWING COSTS IFRIC 18, TRANSFERS OF ASSETS FROM CUSTOMERS ASSETS AND LIABILITIES OF SUBSIDIARIES, ASSOCIATES, AND JOINT VENTURES EXCEPTIONS TO RETROSPECTIVE APPLICATION OF OTHER IFRS PRESENTATION AND DISCLOSURE EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 33 - SHARE-BASED PAYMENTS (IFRS 2)
BACKGROUND AND INTRODUCTION RECOGNITION OF SHARE-BASED PAYMENT EQUITY-SETTLED TRANSACTIONS CASH-SETTLED TRANSACTIONS TRANSACTIONS THAT CAN BE SETTLED FOR SHARES OR CASH IFRIC 11, IFRS 2—Group and Treasury Share Transactions DEFERRED TAX IMPLICATIONS DISCLOSURE AMENDMENTS TO IFRS 2 EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 34 - BUSINESS COMBINATIONS (IFRS 3)
BACKGROUND AND INTRODUCTION IDENTIFYING AN ACQUIRER COST OF ACQUISITION NET ASSETS ACQUIRED GOODWILL STEP ACQUISITION DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 35 - INSURANCE CONTRACTS (IFRS 4)
BACKGROUND AND INTRODUCTION FIRST PHASE CHANGES IN ACCOUNTING POLICIES CONCESSIONS IN IFRS 4 ACCOUNTING UNDER IFRS 4 RECENT PRONOUNCEMENTS DISCLOSURES EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS FUTURE DEVELOPMENTS—AN INSIGHT MULTIPLE-CHOICE QUESTIONS
Chapter 36 - NONCURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (IFRS 5)
BACKGROUND AND SCOPE EXTENSION OF PERIOD BEYOND ONE YEAR SUNDRY POINTS MEASUREMENT OF NONCURRENT ASSETS THAT ARE HELD FOR SALE CHANGE OF PLANS DISCLOSURE: NONCURRENT ASSETS DISCONTINUED OPERATIONS: PRESENTATION AND DISCLOSURE FUTURE DEVELOPMENTS EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 37 - EXPLORATION FOR AND EVALUATION OF MINERAL RESOURCES (IFRS 6)
INTRODUCTION SCOPE RECOGNITION MEASUREMENT IMPAIRMENT DISCLOSURE EXTRACTS FROM PUBLISHED FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 38 - FINANCIAL INSTRUMENTS: DISCLOSURES (IFRS 7)
INTRODUCTION SCOPE SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS AMENDMENT TO IFRS 7, IMPROVING DISCLOSURES ABOUT FINANCIAL INSTRUMENTS, ISSUED ... EXTRACTS FROM FINANCIAL STATEMENTS MULTIPLE-CHOICE QUESTIONS
Chapter 39 - OPERATING SEGMENTS (IFRS 8)
INTRODUCTION SCOPE CORE PRINCIPLE CHIEF OPERATING DECISION MAKER OPERATING SEGMENTS REPORTABLE SEGMENTS DISCLOSURE REQUIREMENTS OF IFRS 8 MULTIPLE CHOICE QUESTIONS
Chapter 40 - FINANCIAL INSTRUMENTS (IFRS 9)
INTRODUCTION AND PURPOSE CLASSIFICATION THE BUSINESS MODEL TEST CONTRACTUAL TERMS OF FINANCIAL ASSET TEST MEASUREMENT RECLASSIFICATION EMBEDDED DERIVATIVES LOANS AND RECEIVABLES, AND HELD TO MATURITY IMPAIRMENT AND AVAILABLE FOR SALE OTHER ISSUES EQUITY INVESTMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME EFFECTIVE DATE AND TRANSITION MULTIPLE-CHOICE QUESTIONS
Chapter 41 - IFRS FOR SMEs
INTRODUCTION DEFINITION OF SME RATIONALE TOPICS OMITTED FROM IFRS FOR SMEs KEY PRINCIPLES TYPES OF SIMPLIFICATIONS ACCOUNTING TREATMENTS DISALLOWED UNDER IFRS FOR SMEs SPECIFIC RECOGNITION AND MEASUREMENT SIMPLIFICATIONS SUMMARY OF THE IFRS FOR SMEs PRACTICAL EXAMPLES OF DISCLOSURE MULTIPLE-CHOICE QUESTIONS
ANSWERS FOR MULTIPLE-CHOICE QUESTIONS INDEX
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