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Hi dear
Can any one guess which IAS and IFRS are important for this exammy view is
IFRS : 2,5,9,10,11
IAS : 12,19,36,37,38can U please participate ……
zaib
I think all of the examinable IFRS are all equally important because they’re kind of the “seniors” of the accounting standards so they’re ripe for putting in an appearance in no particular order. IFRS 13 – Fair Values, had a whole question to itself in the Dec exam, but even that doesn’t mean it won’t have another one in June – especially since the examiner’s comment noted that the question wasn’t as popular as he’d anticipated.. which probably tells him that people avoided it, so he’ll be keen to drop it in again!
I’m thinking of the IAS: that 16 – PPE, 17 – leases, 18 – Revenue Recognition, 21 – Foreign Currency, 23 – Borrowing Costs, IAS 32 & 39 – Financial Instruments. Oh, and IAS 40 – Investment Properties, that one seems to pop up often for a few marks here and there.
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i think 5, 9, 10. 13.19, 32 & 39 &
23
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