Page 15 - CIMA MCS Workbook November 2018 - Day 1 Tasks

GRAPPLE FAMILIARISATION

From an F2 perspective:

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

 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
 IFRS 11 Joint arrangements

KAPLAN PUBLISHING 11