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9,005 exercises in total, by chapter or by concept.
IAS 16 — Property, Plant and Equipment
236 exercises
By chapter and by concept
- 01Objective and scope12 exercises
- 02Definitions12 exercises
- 03Recognition15 exercises
- 04Subsequent costs12 exercises
- 05Measurement at recognition46 exercises
- Measurement at cost on initial recognition
- Purchase price
- Directly attributable costs
- Dismantling, removal and restoration costs
- Costs excluded from the cost of an item
- Cessation of capitalisation
- Proceeds before intended use
- Incidental operations
- Self-constructed assets
- Deferred payment beyond normal credit terms
- Exchanges of assets
- Government grants reducing cost
- 06Measurement after recognition: model choice and cost model13 exercises
- 07Revaluation model29 exercises
- 08Depreciation52 exercises
- 09Impairment and compensation13 exercises
- 10Derecognition16 exercises
- 11Disclosure13 exercises
- 12Transition and effective dates3 exercises
IAS 38 — Intangible Assets
545 exercises
By chapter and by concept
- 01Objective and scope34 exercises
- 02Definitions and characteristics of an intangible asset64 exercises
- 03Recognition and initial measurement36 exercises
- 04Separate acquisition40 exercises
- 05Business combination, government grant and exchange37 exercises
- 06Internally generated goodwill and intangible assets113 exercises
- 07Recognition of an expense56 exercises
- 08Measurement after recognition: cost and revaluation models62 exercises
- 09Useful life30 exercises
- 10Intangible assets with finite useful lives72 exercises
- 11Indefinite useful lives and impairment37 exercises
- 12Retirements and disposals34 exercises
- 13Disclosure37 exercises
IAS 36 — Impairment of Assets
581 exercises
By chapter and by concept
- 01Objective and scope28 exercises
- 02Definitions21 exercises
- 03Identifying an asset that may be impaired61 exercises
- 04Measuring recoverable amount52 exercises
- 05Value in use: cash flows and discount rate113 exercises
- 06Impairment loss for an individual asset39 exercises
- 07Cash-generating units: identification and carrying amount57 exercises
- 08Goodwill: allocation and testing74 exercises
- 09Corporate assets16 exercises
- 10Impairment loss for a cash-generating unit41 exercises
- 11Reversing an impairment loss71 exercises
- 12Disclosure28 exercises
IFRS 16 — Leases
462 exercises
By chapter and by concept
- 01Objective, scope and recognition exemptions56 exercises
- 02Definitions18 exercises
- 03Identifying a lease39 exercises
- 04Separating components of a contract20 exercises
- 05Lease term31 exercises
- 06Lessee: recognition and initial measurement66 exercises
- 07Lessee: subsequent measurement, reassessment and modifications80 exercises
- 08Lessee: presentation14 exercises
- 09Lessee: disclosure18 exercises
- 10Lessor: classification of leases32 exercises
- 11Lessor: finance leases38 exercises
- 12Lessor: operating leases22 exercises
- 13Lessor: presentation8 exercises
- 14Lessor: disclosure18 exercises
- 15Subleases9 exercises
- 16Sale and leaseback transactions30 exercises
- 17Effective date and transition8 exercises
IAS 2 — Inventories
261 exercises
IFRS 15 — Revenue from Contracts with Customers
576 exercises
By chapter and by concept
- 01Objective, core principle and scope33 exercises
- 02Definitions14 exercises
- 03Step 1: Identifying the contract61 exercises
- 04Step 2: Identifying performance obligations37 exercises
- 05Step 3: Determining the transaction price92 exercises
- 06Step 4: Allocating the transaction price63 exercises
- 07Step 5: Satisfaction of performance obligations81 exercises
- 08Contract costs37 exercises
- 09Presentation20 exercises
- 10Disclosure24 exercises
- 11Application guidance156 exercises
- Sale with a right of return
- Assurance-type and service-type warranties
- Principal versus agent considerations
- Customer options for additional goods or services
- Unexercised rights and non-refundable upfront fees
- Licences of intellectual property
- Repurchase, consignment and bill-and-hold arrangements
- Customer acceptance
IAS 37 — Provisions, Contingent Liabilities and Contingent Assets
343 exercises
By chapter and by concept
- 01Objective and scope29 exercises
- 02Definitions21 exercises
- 03Recognising provisions52 exercises
- 04Contingent liabilities and contingent assets40 exercises
- 05Measurement58 exercises
- 06Reimbursements16 exercises
- 07Changes in and use of provisions20 exercises
- 08Future losses, onerous contracts and restructuring82 exercises
- 09Disclosure31 exercises
IAS 12 — Income Taxes
840 exercises
By chapter and by concept
- 01Objective and scope35 exercises
- 02Definitions and tax base92 exercises
- 03Current tax38 exercises
- 04Recognising deferred tax: temporary differences and exceptions138 exercises
- 05Deferred tax assets: probable taxable profit, losses and reassessment96 exercises
- 06Investments in subsidiaries, associates and joint arrangements28 exercises
- 07Measurement95 exercises
- 08Where to recognise tax: profit or loss, OCI, equity123 exercises
- 09Business combinations and share-based payment60 exercises
- 10Presentation and offsetting46 exercises
- 11Disclosure and tax rate reconciliation63 exercises
- 12Uncertainty over income tax treatments (IFRIC 23)74 exercises
- 13International tax reform: Pillar Two23 exercises
IFRS 9 — Financial Instruments
219 exercises
By chapter and by concept
- 01Scope of the standard12 exercises
- 02Defined terms8 exercises
- 03Initial recognition8 exercises
- 04Derecognition34 exercises
- Expiry or transfer of the rights to cash flows
- Pass-through transfer arrangements
- Transfer of risks and rewards
- Retained control and continuing involvement
- Decision tree for derecognising an asset
- Gain or loss on derecognising an asset
- Extinguishment of a financial liability
- Modification of a financial liability and the 10% test
- 05Categories of financial assets36 exercises
- The three categories of financial assets
- Business model: collect, collect and sell, other
- The contractual cash flow test (SPPI)
- Modified time value, prepayment and contingent features
- Non-recourse assets and contractually linked instruments
- Fair value option for assets
- The other comprehensive income election for equity instruments
- 06Categories of financial liabilities11 exercises
- 07Measurement35 exercises
- Initial measurement and transaction costs
- Trade receivables at the transaction price
- Effective interest rate, fees and costs
- The amortised cost schedule
- Modification of the cash flows of a financial asset
- Write-off of an uncollectable financial asset
- Debt instruments at FVOCI and recycling
- Gains and losses on assets at FVTPL
- 08Reclassification of instruments10 exercises
- 09Impairment: expected credit losses50 exercises
- Instruments within the impairment model
- The general approach: three stages
- Significant increase in credit risk
- The low credit risk simplification
- Credit-impaired assets and interest on the net amount
- Return to 12-month losses
- The simplified approach
- The provision matrix
- Measuring expected credit losses
- Maximum period of exposure
- Purchased or originated credit-impaired assets
- Modified assets and credit risk assessment
- Loan commitments and financial guarantees
- Presenting impairment
- 10Embedded derivatives11 exercises
- 11Boundaries with other standards9 exercises
IAS 21 — The Effects of Changes in Foreign Exchange Rates
205 exercises
By chapter and by concept
- 01Purpose, scope and exclusions12 exercises
- 02Basic definitions20 exercises
- 03Determining the functional currency13 exercises
- 04Initial recognition of foreign currency transactions13 exercises
- 05Measurement at reporting dates16 exercises
- 06Recognition of exchange differences15 exercises
- 07Net investment in a foreign operation8 exercises
- 08Change of functional currency10 exercises
- 09Choice of presentation currency3 exercises
- 10Translation into a presentation currency24 exercises
- 11Hyperinflationary economies7 exercises
- 12Foreign operations in consolidation9 exercises
- 13Disposal of a foreign operation15 exercises
- 14Tax effects3 exercises
- 15Disclosures9 exercises
- 16Exchangeability of a currency12 exercises
- 17Advance consideration in foreign currency (IFRIC 22)9 exercises
- 18Boundaries with other standards13 exercises
IAS 7 — Statement of Cash Flows
601 exercises
By chapter and by concept
- 01Objective, scope and benefits of the statement14 exercises
- 02Definitions: cash, equivalents, activities53 exercises
- 03Classifying cash flows into three activities141 exercises
- 04Operating cash flows: direct and indirect methods95 exercises
- 05Gross or net presentation23 exercises
- 06Specific flows: foreign currency, interest, dividends, taxes, investees149 exercises
- 07Subsidiaries: obtaining and losing control, changes in interests33 exercises
- 08Non-cash transactions24 exercises
- 09Disclosures: financing liabilities, suppliers, cash101 exercises
IAS 1 — Presentation of Financial Statements
165 exercises
By chapter and by concept
- 01Purpose of financial statements, fair presentation and compliance13 exercises
- 02General features: going concern, accrual, materiality, offsetting, comparatives39 exercises
- Management's going concern assessment
- The going concern horizon: at least twelve months
- The accrual basis, except for cash flow information
- Materiality and aggregation of similar items
- Offsetting of assets and liabilities, income and expenses
- Reporting frequency: at least annual
- Comparative information for the previous period
- Consistency of presentation and classification
- 03Statement of financial position: minimum line items and current / non-current classification33 exercises
- 042020 and 2022 amendments: classification of liabilities and covenants23 exercises
- The 2020 amendment: rights at the end of the period, not expectations
- The right to defer settlement: substance and existence at the end of the period
- Covenants to be met at the end of the period or before, or after
- Breach before the reporting date and waiver obtained afterwards
- Disclosure on non-current liabilities subject to covenants
- 05Statement of profit or loss and other comprehensive income18 exercises
- 06Changes in equity, notes, policies, judgements, estimates and capital22 exercises
- 07Transition to IFRS 1817 exercises
- 08Links with IAS 8, IAS 7 and IAS 333 exercises
IFRS 18 — Presentation and Disclosure in Financial Statements
149 exercises
By chapter and by concept
- 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
IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors
497 exercises
By chapter and by concept
- 01Objective and scope60 exercises
- 02Definitions: policy, estimate, error23 exercises
- 03Selecting and applying accounting policies70 exercises
- 04Changes in accounting policies127 exercises
- 05Accounting estimates and changes in them117 exercises
- 06Prior period errors92 exercises
- 07Impracticability and the prohibition of hindsight27 exercises
IAS 10 — Events after the Reporting Period
239 exercises
IAS 19 — Employee Benefits
161 exercises
By chapter and by concept
- 01Categories of employee benefits9 exercises
- 02Short-term benefits17 exercises
- 03Post-employment plans: classification18 exercises
- 04Defined benefit: obligation, assets and ceiling45 exercises
- 05The cost of defined benefits34 exercises
- 06Amendment, curtailment and settlement17 exercises
- 07Other long-term benefits and termination benefits15 exercises
- 08Disclosures (overview)6 exercises
- 09Links with other standards5 exercises
IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance
162 exercises
By chapter and by concept
- 01Purpose, scope and definitions15 exercises
- 02Recognition and reasonable assurance12 exercises
- 03Government loans: forgiveness and below-market rate11 exercises
- 04The income approach26 exercises
- 05Non-monetary grants9 exercises
- 06Grants related to assets24 exercises
- 07Grants related to income10 exercises
- 08Repayment of a grant21 exercises
- 09Other government assistance6 exercises
- 10Disclosures11 exercises
- 11Transition and effective dates5 exercises
- 12Boundaries with other standards14 exercises
IAS 23 — Borrowing Costs
148 exercises
By chapter and by concept
- 01The principle: capitalise or expense16 exercises
- 02Scope and exemption8 exercises
- 03Qualifying asset and borrowing costs: the definitions15 exercises
- 04The components of borrowing costs12 exercises
- 05Specific borrowings17 exercises
- 06General borrowings and the cap21 exercises
- 07Commencement of capitalisation and eligible expenditure15 exercises
- 08Suspension of capitalisation12 exercises
- 09Cessation of capitalisation11 exercises
- 10Disclosures8 exercises
- 11Transition and effective dates7 exercises
- 12Boundaries with other standards17 exercises
IAS 40 — Investment Property
221 exercises
By chapter and by concept
- 01Purpose, scope and exclusions9 exercises
- 02Definition and examples of investment property17 exercises
- 03Classification: dual use, ancillary services, judgement19 exercises
- 04Recognition: criteria and subsequent costs11 exercises
- 05Initial measurement: the cost on entry24 exercises
- 06The policy choice: fair value or cost11 exercises
- 07The fair value model26 exercises
- 08The cost model15 exercises
- 09Transfers and change in use31 exercises
- 10Disposals and derecognition25 exercises
- 11Disclosures10 exercises
- 12Transition and effective dates7 exercises
- 13Boundaries with other standards16 exercises
IAS 24 — Related Party Disclosures
137 exercises
By chapter and by concept
- 01Purpose, scope and intragroup information13 exercises
- 02Definitions: persons, close family, key management19 exercises
- 03Related entity relationships26 exercises
- 04Situations that do not by themselves create a relationship12 exercises
- 05Parent and ultimate controlling party12 exercises
- 06Key management personnel compensation15 exercises
- 07Transactions, balances and presentation24 exercises
- 08Government-related entities15 exercises
- 09Boundaries with other standards9 exercises
IAS 33 — Earnings per Share
190 exercises
By chapter and by concept
- 01Purpose and scope12 exercises
- 02Definitions: ordinary and potential ordinary shares8 exercises
- 03Basic earnings: the numerator42 exercises
- 04Weighted average number of shares23 exercises
- 05Bonus element and retrospective adjustment35 exercises
- 06Diluted earnings per share52 exercises
- Principle of diluted earnings per share
- Adjusting the diluted numerator
- Convertible instruments
- Options and warrants: the treasury share method
- Dilution test
- Order of including instruments
- Contingently issuable shares (diluted)
- Contracts settled in shares or cash
- Purchased options
- Written put options
- Employee share options
- 07Presentation13 exercises
- 08Disclosure12 exercises
- 09Boundaries with other standards14 exercises
IAS 34 — Interim Financial Reporting
131 exercises
By chapter and by concept
- 01Who publishes and under what statement9 exercises
- 02The content of the interim report31 exercises
- 03The periods presented23 exercises
- 04Recognition and measurement in interim reporting25 exercises
- 05Interim income tax18 exercises
- 06Changes in accounting policy7 exercises
- 07Links with other standards20 exercises
IFRS 13 — Fair Value Measurement
305 exercises
By chapter and by concept
- 01Purpose, scope, exclusions and exemptions25 exercises
- 02Definition: exit price, market participants22 exercises
- 03Unit of account12 exercises
- 04Principal or most advantageous market; transaction and transport costs28 exercises
- 05Non-financial assets: highest and best use14 exercises
- 06Liabilities and the entity's own equity instruments28 exercises
- 07Portfolio exception: net exposure20 exercises
- 08Fair value at initial recognition15 exercises
- 09Valuation techniques and approaches31 exercises
- 10Inputs to valuation techniques18 exercises
- 11Fair value hierarchy: Levels 1, 2 and 324 exercises
- 12Decreased activity and non-orderly transactions9 exercises
- 13Disclosures32 exercises
- 14Effective date and transition6 exercises
- 15Boundaries with other standards24 exercises
IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations
208 exercises
By chapter and by concept
- 01Purpose, scope and disposal group16 exercises
- 02Classification as held for sale or for distribution34 exercises
- Recovery through sale
- Availability for immediate sale
- Highly probable sale
- Buyer search, reasonable price and stable plan
- Sale expected within a year
- Period beyond one year outside the entity's control
- Loss of control of a subsidiary
- Asset acquired for resale
- Criteria met after the reporting period
- Held for distribution to owners
- Abandoned assets
- Assets temporarily out of use
- 03Measurement of classified assets and groups67 exercises
- The lower of the two amounts
- Fair value less costs to sell
- Costs to sell
- Discounting of costs to sell
- Asset acquired and classified at acquisition
- Carrying amount before reclassification
- Prior remeasurement of the group
- Write-down loss on classification
- Reversal limited to the cumulative loss
- Allocation of a group's loss
- Gain or loss on disposal
- End of depreciation
- Expenses on the group's liabilities
- Measurement for distribution
- 04Changes to a plan of sale18 exercises
- 05Discontinued operations39 exercises
- The component of an entity
- Definition of a discontinued operation
- Subsidiary acquired for resale
- The single amount
- Analysis of the single amount
- Separate income statement
- Cash flows of the discontinued operation
- Restated comparatives
- Adjustments in later periods
- Reclassification to continuing operations
- Loss of control and retained interest
- 06Presentation in the statement of financial position13 exercises
- 07Disclosures7 exercises
- 08Boundaries with other standards14 exercises
IFRS 2 — Share-based Payment
187 exercises
By chapter and by concept
- 01Scope, settlement method and grant date27 exercises
- 02Recognition of goods and services received16 exercises
- 03Measurement of the instruments granted18 exercises
- 04Vesting conditions and the expense of the period38 exercises
- 05Modifications, cancellations and settlements17 exercises
- 06Cash-settled transactions13 exercises
- 07Settlement alternatives15 exercises
- 08Group share-based payment transactions8 exercises
- 09The 2016 amendments to the standard18 exercises
- 10Disclosures11 exercises
- 11Links with other standards and Committee decisions21 exercises
IAS 32 — Financial Instruments: Presentation
146 exercises
By chapter and by concept
- 01Scope and definitions32 exercises
- The financial instrument: one contract, two positions
- The financial asset, seen from the holder's side
- The financial liability, seen from the issuer's side
- The equity instrument: no obligation
- The contract requirement: written or not, but not a tax
- Transactions excluded from IAS 32
- Contracts on non-financial items that can be settled net
- 02Classification: financial liability or equity37 exercises
- 03Puttable instruments and special cases15 exercises
- 04Compound financial instruments30 exercises
- 05Treasury shares, distributions and transaction costs20 exercises
- 06Offsetting of financial assets and liabilities13 exercises
- 07Links with other standards and proposals11 exercises
- 01Scope and definitions32 exercises
IFRS 7 — Financial Instruments: Disclosures
122 exercises
By chapter and by concept
- 01Objective, scope and classes of instruments14 exercises
- 02Significance for financial position and performance20 exercises
- 03Hedge accounting disclosures3 exercises
- 04Fair value disclosures8 exercises
- 05Nature and extent of risks15 exercises
- 06Credit risk disclosures22 exercises
- 07Liquidity risk and market risk18 exercises
- 08Transfers of financial assets13 exercises
- 09Links with other standards, recent amendments and developments16 exercises
IFRS 3 — Business Combinations
210 exercises
By chapter and by concept
- 01Scope of the standard19 exercises
- 02Definition of a business16 exercises
- 03The acquirer and the acquisition date13 exercises
- 04Recognising the items acquired18 exercises
- 05Measurement at fair value8 exercises
- 06Exceptions to recognition and measurement28 exercises
- Contingent liabilities assumed
- Liabilities within IAS 37 or IFRIC 21
- Deferred taxes in a business combination
- Employee benefits acquired
- Indemnification assets
- Leases in which the acquiree is the lessee
- Reacquired rights
- Replacement share-based payment awards
- Assets held for sale
- Insurance contracts acquired
- 07Non-controlling interests16 exercises
- 08Goodwill and bargain purchase gain34 exercises
- 09Consideration transferred27 exercises
- 10Business combination achieved in stages9 exercises
- 11The measurement period12 exercises
- 12What is part of the combination12 exercises
- 13Reverse acquisitions4 exercises
- 14Subsequent measurement3 exercises
- 15Disclosures11 exercises
- 16Boundaries with other standards11 exercises
IFRS 10 — Consolidated Financial Statements
176 exercises
By chapter and by concept
- 01Requirement to consolidate and exemption9 exercises
- 02Control: principle and reassessment17 exercises
- 03Power over the investee36 exercises
- 04Variable returns and the link11 exercises
- 05Principal or agent18 exercises
- 06Consolidation procedures23 exercises
- 07Non-controlling interests15 exercises
- 08Changes in ownership without loss of control11 exercises
- 09Loss of control24 exercises
- 10Investment entities12 exercises
- 11Links with other standards8 exercises
IFRS 11 — Joint Arrangements
116 exercises
By chapter and by concept
- 01Joint arrangements and their definitions11 exercises
- 02Joint control23 exercises
- 03Classification: joint operation or joint venture33 exercises
- Classification by rights and obligations
- No separate vehicle: a joint operation
- With a separate vehicle: three elements of analysis
- The legal form of the vehicle
- The terms of the contractual arrangement
- Other facts and circumstances
- Committee decision of 2015: enforceable rights and obligations
- Committee decision of 2015: arrangements with similar features
- 04Accounting for joint operations32 exercises
- What the joint operator recognises
- The standard applicable to each item
- Party without joint control in a joint operation
- Transactions with the joint operation: limited gain
- Acquiring an interest in a joint operation
- Previously held interests
- Decision of 2019: liabilities for which the operator is primarily liable
- Decision of 2019: sale of output
- 05Joint ventures and parties without joint control11 exercises
- 06Separate financial statements5 exercises
- 07Links with other standards and decisions8 exercises
IFRS 12 — Disclosure of Interests in Other Entities
113 exercises
By chapter and by concept
- 01Objective, scope and level of detail13 exercises
- 02Significant judgements and assumptions22 exercises
- 03Interests in subsidiaries36 exercises
- 04Interests in joint arrangements and associates22 exercises
- 05Unconsolidated structured entities12 exercises
- 06Investment entities6 exercises
- 07Links with other standards and post-implementation review6 exercises
IAS 28 — Investments in Associates and Joint Ventures
142 exercises
By chapter and by concept
- 01Scope and exemptions13 exercises
- 02Significant influence19 exercises
- 03The equity method40 exercises
- 04Transactions with the associate16 exercises
- 05Losses beyond the interest16 exercises
- 06Impairment of the investment14 exercises
- 07Ending the equity method15 exercises
- 08Boundaries with other standards14 exercises
IFRS 17 — Insurance Contracts
211 exercises
By chapter and by concept
- 01Scope and insurance risk32 exercises
- 02Portfolios, groups, recognition and contract boundary30 exercises
- 03The general model: initial measurement33 exercises
- 04Subsequent measurement and the contractual service margin25 exercises
- 05The premium allocation approach16 exercises
- 06The variable fee approach8 exercises
- 07Reinsurance contracts held8 exercises
- 08Presentation and disclosure24 exercises
- 09Modification and derecognition5 exercises
- 10Transition to IFRS 1721 exercises
- 11Links with other standards and decisions14 exercises
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