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General Business Quiz
1. A journal is:
 
Part of the double entry system
A form of sales day book
A form of diary
A supplement to the balance sheet
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International Financial Reporting Standards - IFRS

  

Companies may choose to prepare its accounts either according to UK accounting legislations or follow the International Financial Reporting Standards (IFRS). Companies opt to prepare its financial statements according to IFRS are not eligible to file abbreviated accounts to Companies House even though they met the small and medium sized company threshold.

International Accounting Rules

Below is the list of international accounting standards to be considered when preparing accounts according to IFRS rules.

IFRS1 First-time adoption of International financial reporting
standards
IFRS2 Share-based payment
IFRS3 Business combinations
IFRS4 Insurance contracts
IFRS5 Non-current assets held for sale and discontinued
operations
IFRS6 Exploration and production assets tor energy and
utilities
IFRS7 Financial instruments: disclosures
IFRS8 Operating Segments
IAS1 Presentation of financial statements
IAS2 Inventories
IAS7 Cash flow statements
IAS8 Accounting policies, changes in accounting estimates and errors
IAS10 Events after the balance sheet date
IAS11 Construction contracts
IAS 12 Income taxes
IAS16 Property, plant and equipment
IAS17 Leases
IAS18 Revenue
IAS19 Employee benefits
IAS20 Accounting for government grants and disclosure of government assistance
IAS21 The effect of changes In foreign exchange rates
IAS23 Borrowing costs
IAS24 Related party disclosures
IAS26 Accounting and reporting by retirement benefit plans
IAS27 Consolidated and separate financial statements
IAS28 Investments in associates
IAS29  Financial reporting in hyperinflationary economies
IAS31 Interests in joint ventures
IAS32 Financial instruments: presentation
IAS33 Earnings per share
IAS34 Interim financial reporting
IAS36 Impairment of assets
IAS37 Provisions, contingent liabilities and contingent assets
IAS38  Intangible assets
IAS39  Financial instruments: recognition and measurement
IAS40 Investment property
IAS41 Agriculture

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Our company recent expansion plan to UK market has been successfully carried out. Concise Accountancy has been recommended to us from a business contact, they assisted us to set up a UK trading arm and providing us with on-going accountancy needs.

Our finance department is happy with their service; they are fast, efficient and never failed to meet our reporting dateline.

Philip Andrews

Chairman
 

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