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Simon Adams
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Decks in this class (22)
Introduction to published accounts
What complete set of financial st...,
What does exceptional items mean,
Examples of exceptional items
15
cards
Tangible non-current assets
How can be recognised property pl...,
Measure of the cost of an item of...,
Dismantling cost calculation
25
cards
Intangible assets
What is an intangible asset,
What item are included in intangi...,
What item are included in intangi...
24
cards
Impairment of assets
Objective of ias 36 impairment of...,
Excluded assets in impairment,
What is the impairment
12
cards
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Objective of ifrs5,
Classification as held for sale,
Conditions for classification as ...
7
cards
A conceptual and regulatory framework
What are the influences affecting...,
What is the aim of regulation of ...,
Advantages of harmonisation
39
cards
Conceptual framework: Measurement
Measurement bases of financial re...,
Features of the historical cost a...,
Advantages of historical cost acc...
17
cards
Other standards
What includes in ias8 accounting ...,
What are accounting policies,
By the interpretations what infor...
29
cards
Financial assets and financial liabilities
What is the financial instrument,
What are the three reporting stan...,
What ias 32 deals with
32
cards
Foreign currency
The objective of ias 21,
Definitions of exchange rates,
Monetary items
11
cards
Revenue
5 steps in recognition process if...,
What is a contract,
What are the criteria so entity c...
26
cards
Lease
What is the lease,
Who is the lessor,
Who is the lessee
17
cards
Taxation
Two kinds of income tax ias 12,
Journal entry for introduction of...,
What if provision is under or over
20
cards
Earnings per share
What are the earnings per a share,
What are the earnings per a share,
Basic calculation of earnings per...
20
cards
IAS 37 and IAS 10
What are the objective of ias 37 ...,
What is a provision,
When a provisions shall be recogn...
24
cards
Statement of cash flows
What are the objectives o the sta...,
Definition of cash,
Definition of cash equivalents
18
cards
Principles of consolidated financial statements
What if one company owns more tha...,
What is the purpose of consolidat...,
Definition of parent
13
cards
Consolidated statement of financial position
Basic principle of the consolidat...,
Method of preparing a consolidate...,
What it will show the consolidate...
37
cards
Consolidated statement of profit or loss
What are the basic principles of ...,
What is the standard approach whe...,
Non controlling interest calculation
6
cards
Associates
Definition of an associate,
What means significant influence,
What is equity accounting
9
cards
Group disposals
When a shareholding in a subsidia...,
What is the calculation the gain ...,
The gain is reported as an except...
10
cards
Interpretation of financial statements
Users of financial statements wha...,
What are the other potential user...,
What we analyse if we want to kno...
66
cards
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Financial Reporting (FR)
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