Page 14 - CIMA MCS Workbook May 2019 - Day 1 Tasks
P. 14

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
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