INTERNATIONAL FINANCIAL REPORTING STANDARDS

IAS 2: Inventories

IAS 2 Accounting for Inventories



IAS 2 Example



IAS 16 – Property Plant and Equipment

Exam Question Complex Non Current Asset

Exam Question Complex Non Current Asset



IAS 20: Government Grants

PDF Government Grants

Overview IAS 20 Accounting for Government Grants



Example IAS 20 Government Grants for Assets



Exam Question Government Grants



IAS 23: Borrowing Costs

Overview IAS 23 Accounting for Borrowing Costs



IAS 40: Investment Property

Overview IAS 40 Accounting For Investment Property



IAS 38: Intangible Assets

Overview IAS 38 Accounting for Intangible Assets



IAS 36: Impairment of assets

Exam Question Impairment CGU

Overview IAS 36 Accounting For Impairment



Exam Question Impairment CGU



IAS 19: Employee benefits

Exam Question -Defined Benefit Pension

Overview IAS 19 Pensions



Example Ias 19 Pension 1



Exam Question Defined Benefit Pension



IAS 37: Provisions, Contingent Liabilities and Contingent Assets

PDF IAS 37 - Decommissioning
Decommissioning Provision

Overview Ias 37 Provisions



Example IAS 37 ThirtySeven



Exam Question IAS 37 Decommissioning



Exam Question IAS 37 Restructuring Provision



Example Ias 37 Decommissioning Provision 1



IFRS9 - Financial Instruments

IFRS 9 - Convertible Loan Note
IFRS 9 - Financial Asset - Debt
IFRS 9 - Financial Asset
IFRS 9 -Compound Instrument
IFRS 9 - Basic Convertible Bond

Exam Question IFRS 9 Compound Instrument



Exam Question IFRS 9 Convertible Loan Note



Exam Question IFRS 9 Financial Asset



Exam Question IFRS 9 Basic Convertible Bond



Exam Question IFRS 9 Financial Asset Debt



IAS 10: Events after the reporting period

Ias 10 Events after the Reporting Period



IAS 24: Related Party

Overview Ias 24 Related Parties



IFRS8 - Operating Segments

Exam Question - IFRS 8

Overview IFRS 8 Operating Segments



Exam Question IFRS 8



IFRS5 - Non-current Assets Held for Sale and Discontinued Operations

Exam Question IFRS 5 Reclassification to HFS

Overview IFRS 5 Assets held for Sale



Exam Question IFRS 5 Reclassification to HFS



IAS 12: Income Taxes

Overview IAS 12 Taxation



Example IAS 12 Tax Base Of An Asset



Example Ias 12 Tax Base Of A Liability



IFRS2 - Share Based Payments

Example Ifrs 2 Examples 1



Example Ifrs 2 Examples 2



Example Ifrs 2 Examples 3



Example IFRS 2 Examples 4



Example IFRS 2 Examples 5



IAS 7: Statement of Cash Flows

Example IAS 7 Group Cashflow Zambezi1

Example IAS 7 Group Cashflow Zambezi1



IFRS3 - Complex Groups

Example Ifrs3 Dog Cat Mouse Complex Group 1

Example Ifrs3 Dog Cat Mouse Complex Group 1



IFRS13 - Fair Value

Exam Question IFRS13

Overview Ifrs 13 Fair Value



Exam Question IFRS13



IFRS3 - Business Combinations

Example - Basic Business Combination SOCI SOFP
Exam Question IFRS 3 Both Goodwill Methods
Exam Question Advanced Business Combination SOFP

Exam Question Basic Business Combination



Exam Question IFRS 3 Both Goodwill Methods



Example Basic Business Combination SOCI SOFP



Exam Question Advanced Business Combination SOFP



Exam Question Advanced Business Combination



IAS 21: Foreign Exchange

IAS 21 FX Loan
IAS 21 - Translate Subsidiary
Ias 21 FX Gains and Losses
IAS 21 FX Translate Subsidiary

Exam Question IAS 21 FX Loan



Exam Question IAS 21 Translate Subsidiary



Example Ias 21 FX Gains and Losses



Example IAS 21 FX Transaction



Example IAS 21 FX Translate Subsidiary



IAS33 - Earnings per Share

Exam Question Basic and Diluted EPS
Exam Question Basic and Diluted EPS1

Exam Question Basic and Diluted EPS



Exam Question Basic and Diluted EPS1



IFRS3 - Changes in Group Structure

Marchant
Bernie and Beanie
Tele and Vision
Denmarc
Ezmee (AIA May 14)

Exam Question Change in Group Structure CSOCI



Example IFRS3 Full Disposal



Example IFRS 3 Part Disposal



Exam Question CSOFP Movement in Equity



Exam Question IFRS3 Investment to Subsidiary