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IAS 19 Employee benefits IAS 21 The effects of changes in foreign exchange rates IAS 17 Leases IFRS 16 Leases Session 6 IFRS 15 Revenue from contracts with customers The objective of this standard is to prescribe: when an entity should adjust its financial statements for events after the reporting period; and IFRS 3 Business Combinations . Group accounting – part 2. IAS 40 - Assignment - Questions for Students Start; ... 19.2 IAS 20 Government Grants - Compliance Conditions (4:41) Start IAS 10. IAS 12 Income Taxes. Why is the answer to providing for the. Download ICAN and ACCA Past Exam Questions and Solutions on Financial Reporting One inch wide but a mile deep...that's where true success lies. IAS 10 Events after the Reporting Period Objective . Target Costing IAS 16 PTCL Offer - All 1. 11 Comments. F1 kaplan study text f1 2018. The standard requires an entity to recognise: a. a liability when an employee has provided service IAS 16 Property, Plant and Equipment. 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