AUA IFRS forms Questions

Description

Title: IFRS standards
Visit the website of IFRS (www.ifrs.org) and also the websites of International Accounting
firms such as Ernst& Young, PwC, KPMG, Deloitte, and BDO. Report on the following
accounting standard. Also, you should visit SOCPA website (www.socpa.org.sa)
1. IFRS-5 Noncurrent assets held for sale and discontinued operations.
2. IFRS-16 Leases
3. IAS 16- Property, plant, and equipment.
4. IAS 38 Intangible assets
5. IAS 36 Impairment of assets.
– Briefly explain the principles of IAS 2 with regard to valuation of inventory.
– Briefly explain the principles of IAS 41 with regard to valuation of agricultural and biological
items.
You can also refer to other sources for reliable information.
Make sure that your report will give sufficient information for anyone who want to know
about these standards.
250 WORDS
4 References, including the above 2

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