This class was created by Brainscape user Dee Tan. Visit their profile to learn more about the creator.
By:
Dee Tan
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- flashcards
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Decks in this class (16)
The Conceptual Framework
Income,
Expenses,
Purpose of the statement of cash ...
23
cards
IAS 16 - Property, plant & equipment
Accounting for ias 16,
Depreciation,
Recognition
14
cards
IAS 36 - Impairment of Assets
Fair value,
Recoverable amount,
Value in use
7
cards
IAS 1 - Presentation of Financial Statements
Complete set of financial statements,
Accounting for ias 1,
Offsetting
5
cards
IAS 2 - Inventories
The principle of inventory valuation,
Cost,
Net realisable value
3
cards
IAS 10 - Events after the Reporting Period
Events after the reporting period,
Adjusting events,
Non adjusting events
3
cards
IAS 12 - Income Taxes
Underprovision,
Overprovision,
Accounting for income taxes
3
cards
IFRS 16- Leases
Finance lease aka normal lease,
Operating lease aka short term or...,
Accounting for finance leases aka...
12
cards
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
Provision,
Obligating event,
Legal obligation
9
cards
IAS 38 - Intangible Assets
Identifiability,
Intangible assets,
Research
10
cards
IFRS 15 - Revenue from Contracts with Customers
Revenue,
Customer,
5 step process for revenue recogn...
3
cards
IFRS 10 - Consolidated Financial Statements
Parent,
Subsidiary,
Group
4
cards
IFRS 3 - Business combinations
Business,
Business combinations,
Acquirer
6
cards
Interpretation of financial statements
Profitability,
Liquidity,
Use of resources
34
cards
Credit Management
Contract,
Elements of a contract,
Remedies for breach of contract
30
cards
Cash & Treasury Management
Early settlement discounts paying...,
Early settlement discounts offeri...,
Comparing budget with actual
61
cards
More about
AAT-Level 4
- Class purpose General learning
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