Questions and Answers
Which accounting standard covers contingencies and events occurring after the balance sheet date?
AS 4
Which accounting standard covers construction contracts?
AS 7
Which accounting standard covers net profit or loss for the period, prior period items, and changes in accounting policies?
AS 5
Which accounting standard covers related party disclosures?
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Which accounting standard covers revenue recognition?
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Which accounting standard covers segment reporting?
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Which accounting standard covers leases?
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Which accounting standard covers accounting for taxes on income?
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Which accounting standard covers earnings per share?
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Which accounting standard covers discontinuing operations?
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Study Notes
Accounting Standards
- IAS 37 covers contingencies and events occurring after the balance sheet date.
- IAS 11 covers construction contracts.
- IAS 8 covers net profit or loss for the period, prior period items, and changes in accounting policies.
- IAS 24 covers related party disclosures.
- IFRS 15 covers revenue recognition.
- IFRS 8 covers segment reporting.
- IFRS 16 covers leases.
- IAS 12 covers accounting for taxes on income.
- IAS 33 covers earnings per share.
- IFRS 5 covers discontinuing operations.
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