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Christine XX
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Decks in this class (15)
Chapter 1
What is primary users 1,
What is fundamental qualitative c...,
What are enhancing qualitative ch...
14
cards
Chapter 4
Performance obligation 1,
When can recognised revenue at a ...,
What other 3 rules for recognisin...
15
cards
Chapter 5 (Part 1)
What criterias when recognizing c...,
If the cost of ppe incurred is it...,
What cost cannot be capitalised 3
14
cards
Chapter 5 (Part 2)
2 models for revaluation of inves...,
3 ways to do accounting treatment...,
What is nca held for sale 3
17
cards
Chapter 6
What is provision 1,
Recognition criteria of provision 2,
Future operating losses can be av...
8
cards
Chapter 7
Lessor and lessee 1,
How do we identify if a contract ...,
Initial measurement 1lease liabil...
8
cards
Chapter 8
Standard on employee benefit 1,
Fv of pa pv of defined benefit ob...
2
cards
Chapter 9
Asset can offset the liability 1,
Modification of debt criteria 2,
Put option on holder 3
9
cards
Chapter 10
Share based payment 1,
Equity settled share based payment 2,
Cash settled share base payment 3
7
cards
Chapter 12
If question got say listed 1,
Steps for recognise operating seg...,
Criterias of operating segments 3
8
cards
Chapter 13
Subsidiary 1,
Fair value of goodwill full goodw...,
Proportional goodwill partial goo...
4
cards
Chapter 14
Joint arrangement 1,
Subsidiary 2,
Potential voting rights 3
4
cards
Chapter 16 CF
Cash cash equivalent 1,
Cash flow from operating activiti...,
Cash flow from investing activiti...
9
cards
Chapter 17 Deferred tax
Deferred tax 1,
Dta dtl 2,
Deferred tax in fv adjustment 3
3
cards
Chapter 18
Additional performance management...,
Climate risk 2
2
cards
More about
ACCA SBR
- Class purpose General learning
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