Memorizing all IAS and IFRS?

Hi Tutor,

I am really struggling memorizing all IAS and IFRS – their numbers and wording. When I read past exam papers and the examiners’ answers I see that they always quote these IAS’s. Is this really necessary? If it’s not how can we go about it – for example if I want to mention IAS 37 Provisions, Contingent Liabilities and Contingent Assets but I don’t remember whether it’s IAS 37 or 39 and I am not sure about the exact wording what can I substitute it with?

Thanks a lot for your help!