Page 14 - CIMA May 18 - MCS Day 1 Tasks

CIMA MAY 2018 – MANAGEMENT CASE STUDY

From an F2 perspective:

Each of the following financial reporting standards* / topics may be relevant to Menta:

• IAS 8 Accounting policies, changes in accounting estimates and errors
• IAS 16 Property, plant and equipment
• IAS 36 Impairment of assets
• IAS 38 Intangible assets
• IAS 17 Leases
• IAS 18 Revenue
• IAS 20 Government grants and disclosure of government assistance
• IAS 37 Provisions, contingent liabilities and contingent assets
• IAS 21 Foreign currency – both foreign currency transactions and foreign operations
• IFRS 5 Assets held for sale and discontinued operations
• IFRS 8 Operating segments
• IFRS 3 Business combinations
• IFRS 10 Consolidated financial statements

10 KAPLAN PUBLISHING