Chapter 4 And 5

Front 1

IAS 101

Back 1

First time adoption of Ind AS

Hint 1

1

Front 2

IAS 102

Back 2

Share based payment

Hint 2

1/2

Front 3

IAS 103

Back 3

Business combinations

Hint 3

1+2 = 3

Front 4

IAS 104

Back 4

Insurance contracts

Hint 4

For you

Front 5

IAS 105

Back 5

Non-current assets sale and discontinual of operations

Hint 5

5 - S

Front 6

IAS 106

Back 6

Exploration and evaluation of mineral resources

Hint 6

Shovel

Front 7

IAS 107

Back 7

Financial instruments - Disclosure

Hint 7

Drafter, Gun

Front 8

IAS 108

Back 8

Operating segments

Hint 8

Operation to open

Front 9

IAS 109

Back 9

Financial instruments

Hint 9

7 with 0

Front 10

IAS 110

Back 10

Consolidated financial statements

Hint 10

Solid 10

Front 11

IAS 111

Back 11

Joint arrangements

Hint 11

Room for three

Front 12

IAS 112

Back 12

Disclosure of interest in other entities

Hint 12

2 partners?

Front 13

IAS 113

Back 13

Fair value measurement

Hint 13

Ghosts are white

Front 14

IAS 114

Back 14

Regulatory deferral accounts

Hint 14

Postponement

Front 15

IAS 115

Back 15

Revenue from contract with customers

Hint 15

RCWC

Front 16

IAS 1

Back 16

Presentation of financial statements

Hint 16

🎁

Front 17

IAS 2

Back 17

Inventories

Hint 17

2 much stock

Front 18

IAS 7

Back 18

Cash flows

Hint 18

Waterfall

Front 19

IAS 8

Back 19

Accounting policies, changes in estimate and errors

Hint 19

4+0+4 page not found

Front 20

IAS 10

Back 20

Events after reporting period

Hint 20

Party after reporting

Front 21

IAS 12

Back 21

Income taxes

Hint 21

1/2 of income gone

Front 22

IAS 16

Back 22

Property, Plant and equipment

Hint 22

Square feet

Front 23

IAS 17

Back 23

Leases

Hint 23

Leash

Front 24

IAS 19

Back 24

Employee benefits

Hint 24

3 Bens - Kevin = perfect fit

Front 25

IAS 20

Back 25

Accounting for Government grants and disclosure

Hint 25

Granted permission: Mission 2.0

Front 26

IAS 21

Back 26

Effects of changes in forex rates

Hint 26

Exchange 2 for 1

Front 27

IAS 23

Back 27

Borrowing cost

Hint 27

Rent 20 - Sale 30

Front 28

IAS 24

Back 28

Related party disclosures

Hint 28

2 cousins for a party, secrets exchanged

Front 29

IAS 27

Back 29

Separate financial statements

Hint 29

Split into 2 with divider (7)

Front 30

IAS 28

Back 30

Investments in Associates and JV

Hint 30

2 associates join

Front 31

IAS 37

Back 31

Provisions, contingent liabilities and assets

Hint 31

If and when it happens

Front 32

IAS 38

Back 32

Intangible costs

Hint 32

Non-transferable

Front 33

IAS 40

Back 33

Investment property

Hint 33

4'O clock : proper tea time

Front 34

IAS 41

Back 34

Agriculture

Hint 34

All for one, Agree?

Front 35

IAS 29

Back 35

Financial reporting in hyper inflationary economics

Hint 35

Reporting - balloons too inflated

Front 36

IAS 32

Back 36

Financial instruments

Hint 36

32 = 109

Front 37

IAS 33

Back 37

Earnings per share

Hint 37

Sharing 3 for each

Front 38

IAS 34

Back 38

Interim financial reporting

Hint 38

3 - 4 interval

Front 39

IAS 36

Back 39

Impairment of Assets

Hint 39

Eight broken - 6

Front 40

IAS 3

Back 40

Consolidated financial statements

Hint 40

3 = 110

Front 41

IAS 4

Back 41

Depreciation Accounting

Hint 41

4...3...2...1

Front 42

IAS 5

Back 42

Information to be disclosed in Financial statements

Hint 42

Fine, what should I say?

Front 43

IAS 6

Back 43

Accounting responses to changing prices

Hint 43

I said six not fix

Front 44

IAS 9

Back 44

Accounting for R&D

Hint 44

Improve 9 to 10

Front 45

IAS 11

Back 45

Construction contracts

Hint 45

Bridge - at once

Front 46

IAS 13

Back 46

Current assets and current liabilities

Hint 46

Calcium Chloride salt for ghost

Front 47

IAS 14

Back 47

Segment reporting

Hint 47

4 teenagers in a group

Front 48

IAS 15

Back 48

Information reflecting the effect of changing prices

Hint 48

Shifting to lower priced brand

Front 49

IAS 18

Back 49

Revenue

Hint 49

Adults go to work

Front 50

IAS 22

Back 50

Business combination

Hint 50

22 = 103

Front 51

IAS 25

Back 51

Investments

Hint 51

1/4th spent on project

Front 52

IAS 26

Back 52

Retirement benefit plans

Hint 52

Too tired at 6 - Ben 10's on

Front 53

IAS 30

Back 53

Disclosure in the financial statements of Banks and similar financial institutions

Hint 53

3'O clock at the river

Front 54

IAS 31

Back 54

Joint Ventures

Hint 54

Interested in joining your team

Front 55

IAS 32

Back 55

Financial instruments: Presentation

Hint 55

107,109 a view

Front 56

IAS 35

Back 56

Discontinuing operations

Hint 56

105

Front 57

IAS 39

Back 57

Financial instruments: Recognition and Measurement

Hint 57

I think I know how much this is

Front 58

Overall Profitability ratio

Back 58

Operating Profit x 100 / Capital Employed

Hint 58

ROCE