ACCA P2 IFRS/ IAS STUDY TERMS WITH DEFINITIONS

ACCA P2 IFRS/ IAS STUDY TERMS WITH DEFINITIONS IAS 1 - ANSWERPresentation of Financial Statements IAS 2 - ANSWERInventories IAS 7 - ANSWERStatement of Cash Flows IAS 8 - ANSWERAccounting Policies, changes in accounting estimates and errors IAS 10 - ANSWEREvents after the reporting period IAS 12 - ANSWERIncome Taxes IAS 16 - ANSWERProperty, Plant & Equipment IAS 17 - ANSWERLeases IAS 19 - ANSWEREmployee benefits IAS 20 - ANSWERAccounting for government grants and disclosure of government assistance ©EMILLECT 2024/2025 ACADEMIC YEAR. ALL RIGHTS RESERVED FIRST PUBLISH OCTOBER 2024 Page 2/3 IAS 21 - ANSWERThe effects of changes in foreign exchange rates IAS 23 - ANSWERBorrowing costs IAS 24 - ANSWERRelated party disclosures IAS 27 - ANSWERSeparate financial statements IAS 28 - ANSWERInvestments in associates and joint ventures IAS 32 - ANSWERFinancial instruments: presentation IAS 33 - ANSWEREarnings per share IAS 34 - ANSWERInterim financial reporting IAS 36 - ANSWERImpairment of assets