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aat level 4 - financial statements of limited companies

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

By: Faith Byrne
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Decks in this class (16)

1. Limited Companies
What what is the aim of financial...,
What are the advantages of tradin...,
Why are the disadvantages of trad...
13  cards
12. Interpreting Financial Statements
What are the profitability and ef...,
Why are gross and operating profi...,
What do differences between gross...
17  cards
Equations
Proprietors interest,
Equity,
Equity
28  cards
Definitions
Retained profit,
An asset,
A liability
35  cards
Double Entries
Issuing shares at par nominal value,
Share premium,
Bonus issue of shares
28  cards
International Accounting Standards
Ias1,
Ias7,
Ias16
13  cards
11. Group Accounts Further Aspects
What adjustments are made for the...,
How to work out the non controlli...
2  cards
10. Group Accounts - The Consolidated Statement Of Financial Position
When is control established betwe...,
What are the rules for group sofp,
What does ifrs10 state
6  cards
9. Further Accounting Standards
What are the stages for recognisi...,
When is a contract inside the sco...,
What happens to events that occur...
3  cards
8. Accounting For Liabilities
What type of liability is corpora...,
How do you account for corporatio...,
How is a lease liability measured
16  cards
7. Accounting For Other Assets
When can an intangible asset be r...,
What is the initial measurement o...,
When can goodwill be recognised i...
17  cards
6. Tangible Non-current Assets
What does ias16 cover,
How do you recognise an asset,
How do you do initial measurement...
13  cards
5. The Statement Of Cash Flows
What are the three sections of th...,
What are the operating activities,
What are the two methods of opera...
22  cards
4. The Statement Of Financial Performance
How is the financial performance ...,
On the sopol profit,
On the sopol income not shown in ...
5  cards
3. The Statement Of Financial Position
What does ias1 identify,
What does a complete set of finan...,
What information must be displaye...
15  cards
2. The Framework
What are the regulatory framework,
What do the ifrs foundation do,
What are the sections of the ifrs...
25  cards

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aat level 4 - financial statements of limited companies

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