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Questions and Answers
Which accounting standard covers contingencies and events occurring after the balance sheet date?
Which accounting standard covers contingencies and events occurring after the balance sheet date?
- AS 7
- AS 5
- AS 4 (correct)
- AS 9
Which accounting standard covers construction contracts?
Which accounting standard covers construction contracts?
- AS 17
- AS 7 (correct)
- AS 9
- AS 18
Which accounting standard covers net profit or loss for the period, prior period items, and changes in accounting policies?
Which accounting standard covers net profit or loss for the period, prior period items, and changes in accounting policies?
- AS 7
- AS 5 (correct)
- AS 9
- AS 4
Which accounting standard covers related party disclosures?
Which accounting standard covers related party disclosures?
Which accounting standard covers revenue recognition?
Which accounting standard covers revenue recognition?
Which accounting standard covers segment reporting?
Which accounting standard covers segment reporting?
Which accounting standard covers leases?
Which accounting standard covers leases?
Which accounting standard covers accounting for taxes on income?
Which accounting standard covers accounting for taxes on income?
Which accounting standard covers earnings per share?
Which accounting standard covers earnings per share?
Which accounting standard covers discontinuing operations?
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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