Financial Analyst
IFRS and Ind AS questions
28 questions on IFRS and Ind AS for financial analysts, easiest first.
Easy 3
Medium 12
- DTL from faster tax depreciationmedium
- Lease payments in the cash flow statementmedium
- Measuring a new lease liabilitymedium
- First-year lease expensemedium
- DTA on carried-forward lossesmedium
- Impairment loss on a plantmedium
- How goodwill is maintainedmedium
- Recovery after a goodwill write-downmedium
- A building held for rentmedium
- An acquired brand with no end datemedium
- Unrealised profit in group stockmedium
- Translating a Dubai subsidiarymedium
Hard 13
- Profit owed to minority holdershard
- Equity method for a 30% associatehard
- Goodwill with proportionate NCIhard
- Where a bargain purchase gain goeshard
- Cash tax with a deferred elementhard
- What IFRS 18 changeshard
- Tax rate cut and a DTLhard
- Joint venture or joint operationhard
- Gaining control in stageshard
- Losing control of a subsidiaryhard
- Receivables gained through acquisitionhard
- Earn-out after an acquisitionhard
- ROE in a group with minority holdershard