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Quiz Conceptual Framework WITH ANSWERS
Quiz Conceptual Framework WITH ANSWERS
Quiz:
Conceptual Framework
for Financial Reporting
Joint World Bank and IFRS Foundation train
the trainers workshop hosted by the ECCB,
30 April to 4 May 2012
The
Theviews
viewsexpressed
expressedininthis
thispresentation
presentationare
arethose
thoseofofthe
the presenter,
presenter,
not necessarily
not necessarily
those of the
those
IASB
of or
theIFRS
IASBFoundation.
or IFRS Foundation.
IFRS
IFRSFoundation
Foundation| |3030Cannon
CannonStreet
Street| |London
LondonEC4M
EC4M6XH
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UK.www.ifrs.org
www.ifrs.org
IFRS
30 Cannon Street
London EC4M
| UK. www.ifrs.org
Foundation
2012 IFRS| Foundation
| 30| Cannon
Street6XH
| London
EC4M 6XH | UK | www.ifrs.org
10
11
12
13
IFRS
30 Cannon Street
London EC4M
| UK. www.ifrs.org
Foundation
2012 IFRS| Foundation
| 30| Cannon
Street6XH
| London
EC4M 6XH | UK | www.ifrs.org
14
IFRS
30 Cannon Street
London EC4M
| UK. www.ifrs.org
Foundation
2012 IFRS| Foundation
| 30| Cannon
Street6XH
| London
EC4M 6XH | UK | www.ifrs.org
15
Quiz: recognition
16
Quiz: recognition
17
18
19
Quiz: measurement
20
Quiz: measurement
21
22
23
Questions or comments?
Expressions of individual views by
members of the IASB and its staff
are encouraged.
The views expressed in this
presentation are those of the
presenter.
Official positions of the IASB on
accounting matters are determined
only after extensive due process
and deliberation.
IFRS
30 Cannon Street
London EC4M
| UK. www.ifrs.org
Foundation
2012 IFRS| Foundation
| 30| Cannon
Street6XH
| London
EC4M 6XH | UK | www.ifrs.org
24
25
IFRS Foundation
| 30 Cannon
| London
EC4M
6XH | UK.
www.ifrs.org
2011
IFRS Foundation
| 30Street
Cannon
Street
| London
EC4M
6XH | UK | www.ifrs.org