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IFRS 18 replaces IAS 1: what changes and what stays
Chapter 1 · IFRS 18 and IAS 1: the place of the new standard · 10 exercises
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Target a chapterThe exercises of a single chapter.
- 01IFRS 18 and IAS 1: the place of the new standard10 exercises
- 02The five categories of income and expenses35 exercises
- 03The required subtotals and profit for the period16 exercises
- 04Entities with specified main business activities10 exercises
- 05Aggregation, disaggregation, labels and expenses by nature24 exercises
- 06Management-defined performance measures21 exercises
- 07Effective date, EU endorsement and transition20 exercises
- 08Consequential amendments: IAS 7, IAS 33 and IAS 817 exercises
Target a conceptThe exercises of a single concept.
- IFRS 18 replaces IAS 1Fragile6 exercises
- The other primary statementsFragile5 exercises
- The five categoriesFragile7 exercises
- The operating category as the defaultFragile6 exercises
- The investing categoryFragile6 exercises
- The financing categoryFragile7 exercises
- Income taxes and discontinued operationsFragile5 exercises
- Classification of foreign exchange differencesFragile3 exercises
- Derivatives and hedging instrumentsFragile3 exercises
- Operating profitFragile6 exercises
- Profit before financing and income taxesFragile5 exercises
- From the subtotals to profit for the periodFragile6 exercises
- Assessing a specified main business activityFragile3 exercises
- The effects on classificationFragile7 exercises
- Principles of aggregation and disaggregationFragile6 exercises
- Roles of the primary statements and the notesFragile4 exercises
- The label "other"Fragile5 exercises
- Expenses by nature, by function or bothFragile6 exercises
- The note on expenses by natureFragile8 exercises
- Definition of a management-defined performance measureFragile6 exercises
- Subtotals excluded from the definitionFragile5 exercises
- Disclosures and reconciliationFragile6 exercises
- The objective of the disclosuresFragile2 exercises
- Income tax and non-controlling interests effectsFragile3 exercises
- Effective date and early applicationFragile6 exercises
- EU endorsementFragile4 exercises
- Retrospective application and restated comparativeFragile7 exercises
- Reconciliation of restated amountsFragile4 exercises
- IAS 7: the new starting pointFragile6 exercises
- IAS 7: interest and dividendsFragile3 exercises
- IAS 33: numerators of per-share amountsFragile3 exercises
- IAS 8: requirements taken over from IAS 1Fragile5 exercises
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