Page 14 - CIMA MCS Workbook May 2019 - Day 1 Tasks
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JORD FAMILIARISATION
From an F2 perspective:
Each of the following financial reporting standards* / topics may be relevant to Jord:
IAS 2 Inventories
IAS 16 Property, plant and equipment
IFRS 16 Leases
IFRS 15 Revenue from contracts with customers
IAS 36 Impairments
IAS 37 Provisions, contingent liabilities and contingent assets
IAS 38 Intangible assets
IFRS 5 Discontinued operations and assets held for sale
IAS 21 Foreign currency – both foreign currency transactions and foreign operations
IFRS 3 Business combinations
IFRS 10 Consolidated financial statements
IFRS 11 Joint arrangements
IAS 28 Investments in associates and joint ventures
KAPLAN PUBLISHING 11