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IFRS

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02 May
IFRS

Revenue from Contracts – IFRS 15 | Atif

  • July 17, 2025
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19 Apr
IFRS

IFRS 18 Presentation and Disclosure in Financial Statements | ATIF

  • June 10, 2025
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14 Sep
IFRS

Other Comprehensive Income (OCI) | Humayun Atif CMA,CPA

  • June 11, 2025
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07 Sep
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Transfer Pricing: Methods, IFRS & UAE CT | Humayun Atif CMA,CPA

  • June 11, 2025
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25 Nov
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IFRS 10 – Consolidated Financial Statements | Humayun Atif

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24 Nov
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IFRS Interviews Q & A | Humayun Atif CMA, CPA

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22 Feb
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IFRS 13 – Fair Value Measurement | Humayun Atif

  • June 25, 2025
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27 Jan
IFRS

IAS 38 – Intangible Assets | Humayun Atif (CMA, CPA)

  • June 25, 2025
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23 Jan
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IAS 33 – Earnings per Share | Humayun Atif (CMA, CPA)

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18 Jan
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IAS 2 – Inventories | Humayun Atif (CMA, CPA)

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10 Jan
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IAS 16 – Property, Plant and Equipment | Humayun Atif (CMA, CPA)

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09 Jan
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IFRS Interview Questions & Answers | Humayun Atif (CMA, CPA)

  • June 25, 2025
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Table of Contents

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  • IFRS Interview Questions & Answers
  • Question 1. What are International Financial Reporting Standards (IFRS)?
  • Question 2. What are the Key differences between IFRS and IAS?
  • Question 3. What is Investment property as per IAS 40?
  • Question 4. How revenue recognized in IAS 40 at initial level and at subsequent stage for investment property?
  • Question 5. How can you differentiate Revaluation Model as per IAS 16 and  Fair Value Model as per IAS 40?
  • Question 6. What are the major changes in IFRS 16 – Leases as compared to IAS 17-Leases?
  • Question 7. What is impairment of assets as per IAS 36 and how we treat it in FS?
  • Question 8. Describe the two golden rules regarding Impairment of goodwill under IAS 36?
  • Question 9. What are Events After the Reporting Period as per IAS 10?
  • Question 10. Can you quickly name the five-step model framework as stated in IFRS 15 – Revenue from Contracts with Customers?
  • Question 11. Please recall IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations and tell us what depreciation method we used for these assets?
  • Question 12. Do you know what are the two types of taxes explained in IAS 12 – Income Taxes?
  • Question 13. How inventories are measure under IAS – 2 Inventories?
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