Slide $1$: IASB Framework $(10$ Marks$)(1\mathrm{.}5-$minute narrated explanation$)$

$$ Explain the IASB framework.

$$ Briefly describe the benefits of the framework.

Slide $2$: IAS $36$ Impairment of Assets $(15$ Marks$)(1\mathrm{.}5-$minute narrated explanation$)$

$$ Explain the standard with an example.

$$ Initial Measurement and subsequent measurement.

$$ Recognition and derecognition.

Slide $3$: IFRS $5$ Non$-$Current Assets Held for sale and discontinued operations $(15$ Marks$)(1\mathrm{.}5-$minute narrated explanation$)$

$$ Explain the standard with an example.

$$ Initial Measurement and subsequent measurement.

$$ Recognition and derecognition.

Slide $4$: IAS $21$ Effects of Changes in foreign exchange rates $(15$ Marks$)(1\mathrm{.}5-$minute narrated explanation$)$

$$ Explain the standard with an example.

$$ Initial Measurement and subsequent measurement.

$$ Recognition and derecognition.

Slide $5$: IFRS $15$ Revenue from contracts with customers $(15$ Marks$)(1\mathrm{.}5-$minute narrated explanation$)$

Explain the standard with an example.

$$ Initial Measurement and subsequent measurement

$$ Recognition and derecognition.

Slide $6$: IFRS $16$ Leases $(15$ Marks$)(1\mathrm{.}5-$minute narrated explanation$)$

$$ Explain the standard with an example.

$$ Initial Measurement and subsequent measurement

$$ Recognition and derecognition