Standards map

Which standard does each exercise test?

Every lesson lists the standards it relates to. This map turns that around: pick a standard and see where you practise it.

Standard or framework	Lessons
Conceptual FrameworkConceptual Framework ch. 1 · Conceptual Framework ch. 4 · Conceptual Framework 1.17 · Conceptual Framework (accrual basis) · Conceptual Framework (2018)	What accounting is and who uses it The accounting equation Accrual versus cash accounting Adjusting entries: prepayments and unearned revenue The Conceptual Framework
IAS 1IAS 1 (current/non-current) · IAS 1.69	Accrual versus cash accounting The income statement The statement of financial position The statement of changes in equity Accounting policies and notes Classifying liabilities as current or non-current
IAS 2IAS 2.25 · IAS 2.9 · IAS 2.33	Periodic and perpetual inventory systems Inventory cost formulas: FIFO and weighted average Lower of cost and net realisable value
IAS 7IAS 7.31–34	Cash flow statement: the indirect method Cash flow statement: the direct method Investing and financing activities
IAS 8IAS 8 (prior-period errors, introduction)	Finding and correcting errors Accounting policies and notes Estimates, policy changes and errors
IAS 10	Events after the reporting period
IAS 12IAS 12.81(c)	Deferred tax Current and deferred tax The tax rate reconciliation
IAS 16IAS 16.7 · IAS 16.16 · IAS 16.60–62 · IAS 16.68–72	Recognising property, plant and equipment Depreciation methods Disposals of property and equipment
IAS 21IAS 21.39	Foreign currency transactions Translating foreign operations
IAS 24	Related parties and segment reporting
IAS 32IAS 32.33	Treasury shares
IAS 33	Earnings per share
IAS 36	Impairment of assets
IAS 37IAS 37.14 · IAS 37 (onerous contracts)	Provisions and contingent liabilities Construction: contracts over time
IAS 38	Intangible assets and amortisation
IFRS 3	Business combinations and goodwill
IFRS 8	Related parties and segment reporting
IFRS 9IFRS 9 (simplified approach, introduction) · IFRS 9 (amortised cost) · IFRS 9.4.1	Credit losses and the allowance method Investments and financial assets Bonds and the effective interest method Classifying financial instruments
IFRS 10IFRS 10.B86	The consolidation worksheet Intercompany eliminations
IFRS 13	Fair value measurement
IFRS 15IFRS 15 (contract liabilities) · IFRS 15.22–30 · IFRS 15.73–80 · IFRS 15.35–38 · IFRS 15.18–21 · IFRS 15.60–65 · IFRS 15.91–94 · IFRS 15.B44–B47 · IFRS 15.35	Adjusting entries: prepayments and unearned revenue The five-step revenue model Performance obligations Transaction price and allocation Over time or at a point in time Contract modifications SaaS: subscriptions and deferred revenue Hospitality: deposits and daily revenue Construction: contracts over time
IFRS 16	Lease accounting for lessees
ASC 230	Investing and financing activities
ASC 330ASC 330 (LIFO permitted under US GAAP)	Inventory cost formulas: FIFO and weighted average
ASC 450	Provisions and contingent liabilities
ASC 606	The five-step revenue model
ASC 842ASC 842 (comparison)	Lease accounting for lessees
ISA 200	The purpose of a financial statement audit
ISA 230	Documentation and professional judgment
ISA 240	Fraud risk indicators
ISA 265	Audit adjustments and deficiencies
ISA 315	Audit assertions Audit risk
ISA 320	Materiality
ISA 330	Audit risk Substantive testing
ISA 450	Audit adjustments and deficiencies
ISA 500	Audit evidence Substantive testing
ISA 505	Substantive testing
ISA 520	Substantive testing
ISA 530	Sampling fundamentals
IESBA CodeIESBA Code (fundamental principles)	Ethics in accounting
COSO 2013COSO 2013 (summary)	Internal control principles