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Question-and-answer flashcards summarizing the subject matter of each listed PFRS and PAS.
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What does PFRS 2 deal with?
Share-based Payment.
PFRS 1 (R)
First-time adoption of PFRS
Which standard covers Business Combinations?
PFRS 3 (Revised).
Which PFRS addresses Insurance Contracts (interim standard)?
PFRS 4.
Which standard discusses Non-current Assets Held for Sale and Discontinued Operations?
PFRS 5.
Exploration for and evaluation of mineral resources is covered by which PFRS?
PFRS 6.
Which standard provides requirements for Financial Instruments: Disclosures?
PFRS 7.
Operating Segments are the focus of which PFRS?
PFRS 8.
Which standard is the principal guidance on Financial Instruments (classification and measurement, impairment, hedge accounting)?
PFRS 9 (2014).
Consolidated Financial Statements are governed by which PFRS?
PFRS 10.
Joint Arrangements are covered under which PFRS?
PFRS 11.
Which standard sets the disclosure requirements for Interests in Other Entities?
PFRS 12.
Fair Value Measurement guidance is found in which PFRS?
PFRS 13.
Regulatory Deferral Accounts are addressed by which PFRS?
PFRS 14.
Revenue from Contracts with Customers is governed by which standard?
PFRS 15.
Which PFRS replaced PAS 17 for Leases?
PFRS 16.
Which new PFRS provides comprehensive guidance on Insurance Contracts?
PFRS 17.
Presentation and Disclosure in Financial Statements
PFRS 18 (‘27).
Subsidiaries without Public Accountability: Dislosures
PFRS 19.
General Requirments for Sustainability Disclosure Standards
IFRS S1.
Climate-based Dislosures
IFRS S2.
Biodiversity and Nature-related Risks
IFRS S3.
Presentation of Financial Statements
PAS 1.
Inventories are dealt with in which PAS?
PAS 2.
Which PAS covers the Statement of Cash Flows?
PAS 7.
Accounting Policies, Changes in Accounting Estimates and Errors are explained in which standard?
PAS 8.
Events after the Reporting Period are covered by which PAS?
PAS 10.
Which PAS deals with Income Taxes?
PAS 12.
Property, Plant and Equipment is the topic of which PAS?
PAS 16.
Leases were originally governed by which PAS (now superseded by PFRS 16)?
PAS 17.
Employee Benefits are discussed in which PAS?
PAS 19 (Revised).
Accounting for Government Grants and Disclosure of Government Assistance is covered by which PAS?
PAS 20.
Which PAS addresses the Effects of Changes in Foreign Exchange Rates?
PAS 21.
Borrowing Costs are covered by which PAS?
PAS 23 (Revised).
Which PAS requires Related-Party Disclosures?
PAS 24 (Revised).
Accounting and Reporting by Retirement Benefit Plans
PAS 26
Separate Financial Statements are prepared under which PAS?
PAS 27 (Revised).
Investments in Associates and Joint Ventures are discussed in which PAS?
PAS 28 (Revised).
Which PAS covers Financial Reporting in Hyperinflationary Economies?
PAS 29.
Financial Instruments: Presentation is governed by which PAS?
PAS 32.
Earnings per Share are calculated in accordance with which PAS?
PAS 33.
Interim Financial Reporting is addressed by which PAS?
PAS 34.
Which PAS sets out rules for Impairment of Assets?
PAS 36.
Provisions, Contingent Liabilities and Contingent Assets are covered by which PAS?
PAS 37.
Intangible Assets are discussed in which PAS?
PAS 38.
Financial Instruments: Recognition and Measurement is the focus of which PAS?
PAS 39.
Investment Property is addressed by which PAS?
PAS 40.
Agriculture is the subject of which PAS?
PAS 41.