PGM - Oct 2025

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Across
  1. 2. IFRS 15: Revenue is recognised when ____ of goods transfers.
  2. 5. IAS 36: Recognise an impairment if carrying amount exceeds ____ amount.
  3. 8. IAS 2: Inventories are measured at the ____ of cost and NRV.
  4. 10. IAS 1: Information is ____ if it could influence decisions.
  5. 11. IAS 38: An intangible asset is without ____ substance.
  6. 14. IFRS 9: On transfer, assess whether to ____ the financial asset.
  7. 16. IFRS 16: Recognise a right‑of‑use asset and a lease ____.
  8. 17. IAS 38: An intangible asset is without ____ substance.
  9. 18. IAS 21: Each entity shall determine its ____ currency.
Down
  1. 1. IAS 12: Deferred tax arises on ____ differences.
  2. 3. IAS 19: ____ of the net defined benefit liability are recognised in OCI.
  3. 4. IAS 7: Cash ____ are short‑term, highly liquid investments.
  4. 6. IFRS 9: Financial assets may be measured at ____ cost.
  5. 7. IAS 37: It is ____ that an outflow of resources will be required.
  6. 9. IFRS 13: Fair value uses an ____ transaction between market participants.
  7. 12. IAS 10: Events providing evidence at period end are ____.
  8. 13. IFRS 3: Excess consideration over net assets is ____.
  9. 15. IAS 1: Financial statements shall present ____ the financial position.