Crib IFRS + lecture notes

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Uploaded: 08.09.2010
Content: 11021.rar (193,6 kB)


Suitable for all universities !!!
Lectures include 88 questions, the volume of 1-2 pages. Made textbooks 2009-2010.
Crib is made of lecture notes, double-sided, measuring 4.5 x 7.5 cm (easily fits into the palm).

1. The concept of International Financial Reporting Standards
2. The reasons for the introduction of IFRS in Russia
3. Objectives of the RF transition to IFRS
4. Basic concepts of financial accounting under IFRS
5. The number IAS 1 "Presentation of Financial Statements": the purpose and components of financial statements
6. Requirements for disclosure of financial statements
7. Information disclosure in balance
8. Information disclosure in the statement of profit and loss
9. Information disclosure in the statement of changes in equity
10. General The number IAS 2 "Inventories"
11. Procedure for inventory valuation
12. The methods and methods for determining stocks
13. IAS №7 «Reports of Cash Flows": disclosure requirements
14. Operating, investing and financing activities
15. Scope of IFRS number 8, "Net Profit or Loss
for the period, fundamental errors and changes in accounting policies "
16. The selection and application of accounting policies
17. Changes in accounting policies
18. The objectives of IAS number 10 "Contingencies and events occurring after the balance sheet date"
19. Recognition and measurement of subsequent events
20. Disclosure of information after the reporting date
21. Total number of IAS 11 "Construction Contracts"
22. Revenue and expenses of a construction contract
23. Recognition of income and expenses of a construction contract
24. General provisions and objectives of IAS number 12 "Income Taxes"
25. The concept and recognition of current income tax liabilities
26. Scope of IFRS № 14 "Segment Reporting"
27. Procedure for determining segments
28. The number IAS 16 "Fixed Assets": general provisions, objectives
29. Valuation of fixed assets
30. Depreciation methods
31. Disclosure of information on fixed assets in the financial statements
32. The number IAS 17, "Leases": general provisions and scope
33. Lease classification
34. Rent in the financial statements of tenants
35. Rent in the financial statements of the lessor
36. General The number IAS 18 "Revenue"
37. The objectives of IAS № 19 "Employee Benefits"
38. Recognition and measurement of short-term employee benefits
39. Termination benefits
40. Post-employment activities
41. Recognition and measurement of compensation
42. The number IAS 20 "Accounting for Government Grants and Disclosure of Government Assistance"
43. The order of reflection of information on state aid
44. The concepts of "state aid", "non-subsidies"
45. The number IAS 21 "The Effects of Changes in Foreign Exchange Rates"
46. \u200b\u200bScope of IFRS № 23 "Borrowing Costs"
47. Accounting for borrowing costs
48. The objectives of IAS number 24 "Disclosure of Related Parties"
49. The number IAS 26 "Accounting and Reporting by pension (pension plans)"
50. Types of pension plans
51. General The number IAS 27 "Consolidated Financial Statements and Accounting for Investments in Subsidiaries"
52. The procedure for granting the consolidated financial statements
53. The procedure for consolidation
54. Application of the consolidated financial statements
Goal number 55. IAS 28 "Investments in Associates"
56. The number IAS 29 "Financial reporting in hyperinflationary economies"
57. Financial statements prepared on the basis of actual cost
58. Financial statements prepared on the basis of current costs
59. The number IAS 30 "Disclosures in the Financial Statement

Additional information

66. Business risk
67. General The number IAS 33 "Earnings per share".
68. The concept bazovoy69. Goal number IFRS 34 "Interim Financial Reporting"
70. Form, composition and content of interim financial statements
71. Recognition and measurement of interim financial statements
72. Scope of IFRS № 36 "Impairment of Assets"
73. Disclosure of depreciation of assets
74. The number IAS 37 "Provisions, Contingent Liabilities and Contingent Assets"
75. The concept of "Provisions"
76. The concept of "contingent liabilities"
77. The concept of "Contingent Assets"
78. Assessment of the commitments
79. Total number of IAS 38 "Intangible Assets"
80. Assessment and recognition of intangible assets
81. Intangible assets with definite and indefinite useful life
82. Disclosure of intangible assets in the financial statements
83. The objectives of IAS number 39 "Financial Instruments: Recognition and Measurement"
84. Recognition and derecognition of financial instruments
85. Valuation of financial instruments
86. The number IAS 40 "Investment Property"
87. Disclosure of investment property
88. The number IAS 41 "Agriculture"

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