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ACA Accounting Exam - Ch. 10

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

By: Adam Morris
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Decks in this class (9)

1. Non-current assets, depreciation and impairment
What is a non current asset what ...,
Explain the significance of an en...,
How does an asset bought outright...
20  cards
2. The Objective of Depreciation
Why is depreciation important,
Give two common depreciation misc...
2  cards
3. Calculating Depreciation
What two things must be accounted...,
Define carrying amount,
Define accumulated depreciation
14  cards
4. Accounting for Depreciation
What two aspects should eb consid...,
How do you account for depreciati...,
How would you adjust the initial ...
3  cards
5. Impairment of Assets (IAS 36)
What is the recoverable amount of...,
What is an impairment loss,
How is an impairment loss calculated
10  cards
6. Non-current Asset Disposals
How does the disposal of a non cu...,
How is the profit or loss on the ...,
How is the profit loss on disposa...
6  cards
7. The Asset Register
What is the asset register,
Why is an asset register maintain...,
What details about each non curre...
3  cards
8. Intangible Non-Current Assets
What are licences how do licences...,
What are patents,
What are brands how do brands app...
21  cards
9. The Non-Current Assets notes to the Statement of Financial Position
What is the reason for detailed n...,
What kind of information does the...,
What kind of information does the...
3  cards

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ACA Accounting Exam - Ch. 10

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