Objective of Financial Statements

38 Fragen

Qualitative Characteristics of Useful Financial Information

51 Fragen

Elements of Financial Statements

54 Fragen

Recognition and Measurement of Assets and Liabilities

53 Fragen

Income and Expenses

57 Fragen

Objective of IFRS 1

57 Fragen

Scope of IFRS 1

53 Fragen

Effective Date of IFRS 1

54 Fragen

Transition to IFRSs

46 Fragen

Comparative Information

56 Fragen

Objective of IFRS 2

56 Fragen

Scope of IFRS 2

57 Fragen

Effective Date of IFRS 2

56 Fragen

Measurement of Share-Based Payment

47 Fragen

Recognition of Share-Based Payment

57 Fragen

Objective of IFRS 3

59 Fragen

Scope of IFRS 3

57 Fragen

Effective Date of IFRS 3

45 Fragen

Types of Business Combinations

52 Fragen

Accounting for Acquisitions

36 Fragen

Accounting for Mergers

56 Fragen

Objective of IFRS 4

53 Fragen

Scope of IFRS 4

51 Fragen

Effective Date of IFRS 4

57 Fragen

Measurement of Insurance Contracts

43 Fragen

Recognition of Insurance Contracts

50 Fragen

Objective of IFRS 5

55 Fragen

Scope of IFRS 5

55 Fragen

Effective Date of IFRS 5

49 Fragen

Classification of Non-Current Assets Held for Sale

49 Fragen

Measurement of Non-Current Assets Held for Sale

27 Fragen

Recognition of Non-Current Assets Held for Sale

50 Fragen

Objective of IFRS 6

53 Fragen

Scope of IFRS 6

47 Fragen

Effective Date of IFRS 6

57 Fragen

Definition of Mineral Resources

52 Fragen

Exploration and Evaluation Activities

33 Fragen

Accounting for Exploration and Evaluation Activities

51 Fragen

Objective of IFRS 7

51 Fragen

Scope of IFRS 7

54 Fragen