Cambridge AS & A Level Accounting
3.2.1International Accounting Standards
International Accounting Standards in Cambridge AS & A Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Subtopic89 practice questions4 lessons
Overview
The scope of each standard is set out in the Teacher Guidance for 9706 (not in the repository). IAS 7 is covered with the statement of cash flows.
Learning objectives
What the syllabus expects you to be able to do.
- 3.2.1.1State the main provisions of IAS 1, IAS 2, IAS 7, IAS 8, IAS 10, IAS 16, IAS 36, IAS 37 and IAS 38.
Lessons
- Full access
IAS 1 and IAS 2: presentation and inventories
50 min
- Full access
IAS 16, IAS 36 and IAS 38: assets, impairment and intangibles
55 min
- Full access
IAS 37: provisions, contingent liabilities and contingent assets
50 min
- Full access
IAS 8 and IAS 10: changes, errors and events after the year end
50 min
Join to read every lesson, or see what Full access includes.
Sample question
A sample question on this topic. Answer it, check it, then read the worked answer.
Turn International Accounting Standards into a strength.
Practise with instant marking, see your mastery grow and get a study plan built around your exam date.