nternational Financial Reporting (IFRS) Exam Guide 2026 – Solution Manual with Confirmed A+ Results

Solution Manual – International Financial
Reporting Exam Guide 2026 Tested And
Confirmed A+
Accounting estimates - ANSWER-

Accounting policies - ANSWER-

Accounting ratios - ANSWER-

Accounting standards - ANSWER-

Accrual basis - ANSWER-

Actuarial gains and losses - ANSWER-

Adjusting event - ANSWER-

Aggregation - ANSWER-

Amortisation - ANSWER-

Amortised cost - ANSWER-

Asset - ANSWER-

Asset turnover - ANSWER-

Associates - ANSWER-

Balance sheet - ANSWER-

Basic earnings per share - ANSWER-

Bonus issues - ANSWER-

Borrowing costs - ANSWER-

Business combinations - ANSWER-

Capital - ANSWER-

Capital gearing ratio - ANSWER-

,Capital maintenance - ANSWER-

Carrying amount - ANSWER-

Cash - ANSWER-

Cash equivalent - ANSWER-

Cash-generating unit - ANSWER-

Comparability - ANSWER-

Comparative information - ANSWER-

Completeness - ANSWER-

Compliance with standards - ANSWER-

Components of financial statements - ANSWER-

Compound financial instruments - ANSWER-

Comprehensive income - ANSWER-

Conceptual framework - ANSWER-

Condensed financial statements - ANSWER-

Consignment arrangements - ANSWER-

Consistency - ANSWER-

Consolidated financial statements - ANSWER-

Constructive obligation - ANSWER-

Contingent asset - ANSWER-

Contingent liability - ANSWER-

Contracts with customers - ANSWER-

Control - ANSWER-

Conversion costs - ANSWER-

, Corporate assets - ANSWER-

Cost formulas - ANSWER-

Cost model - ANSWER-

Credit risk - ANSWER-

Currency risk - ANSWER-

Current assets - ANSWER-

Current cost - ANSWER-

Current cost accounting - ANSWER-

Current liabilities - ANSWER-

Current purchasing power accounting - ANSWER-

Current ratio - ANSWER-

Current service cost - ANSWER-

Current tax - ANSWER-

Current value - ANSWER-

Date of transition - ANSWER-

Deferred tax - ANSWER-

Defined benefit obligation - ANSWER-

Defined benefit plan - ANSWER-

Defined contribution plan - ANSWER-

Depreciable amount - ANSWER-

Depreciation - ANSWER-

Development expenditure - ANSWER-

Diluted earnings per share - ANSWER-