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6000 Advanaced Financial Accounting

This class was created by Brainscape user Constance Farmer. Visit their profile to learn more about the creator.

By: Constance Farmer
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Decks in this class (14)

Accouting Theory & Conceptual Framework
International accounting standard...,
Frameworks purpose,
Adv of framework
20  cards
Financial Statements Ratios
Data required,
Profitability ratios,
Gross profit margin
14  cards
Recognition And Measurment (In Practice)
Two standards that tell us when w...,
Which accounting standards allow ...,
Advantages and disadvantages of h...
9  cards
Creative Accounting
What is creative accounting,
Investors get involved in creativ...,
Terminology
15  cards
Prudence & Neutality
Application of traditional prudence,
Modern economists reaction to acc...,
Examples of prudence
7  cards
Fair Value Accounting
Objective of financial reporting as,
Why is there the view that financ...,
Ifrs 13 fair value measurement
10  cards
Regulation Of Financial Reporting And Ethical And Professional Issues
What is regulation,
Who is a regulator,
Regulation of financial reporting
15  cards
Current Issues In Accounting Theory
Current issues in accounting theory
1  cards
Cryptocurrency
What is cryptocurrency,
Two types of entities involved wi...,
Accounting options
5  cards
Accounting Policy Changes
What is a change in accounting po...,
Ias 8 accounting policies changes...,
The problem
5  cards
Materiality
Ifrs practice statements 2 making...,
Definition,
Four step process is as follows
7  cards
Management Commentary
What is management commentary,
Ifrs practice statement 1 managem...,
Main principles of the practice s...
6  cards
Sustainability Reporting
What is sustainability accounting,
Creation of a new standard settin...,
First two sustainability disclosu...
12  cards
Enron Case Study
Who are the big 5,
Who are the big 4,
What does deregulation mean
7  cards

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6000 Advanaced Financial Accounting

  • Class purpose General learning

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