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Accounting 3AB

This class was created by Brainscape user REAMOHETSOE SEITATOLE TSOEUTE. Visit their profile to learn more about the creator.

By: REAMOHETSOE SEITATOLE TSOEUTE
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Decks in this class (15)

Conceptual Framework
Objective of financial reporting,
When is information considered us...,
What do decisions made by users i...
42  cards
Presentation Of Financial Statements
Objective of financial statements,
Scope of ias 1,
Objective of financial statements
8  cards
Property Plant And Equipment
Scope of ias16,
Objective of ias 16,
Property plant and equipment
33  cards
Investment Property
Objective,
Scope,
Examples of investment property
11  cards
Impairment Of Assets
Objective,
Recoverable amount,
Scope
24  cards
Ethics
Ethics,
Goat for self,
Good for other
6  cards
Revenue
Objective of ias 18,
Scope of ias 18,
Core principle
45  cards
Leases
Lease,
Inception of contract,
Underlying asset
7  cards
Income Tax
Objective of ias 12,
Current tax,
Tax base
32  cards
Borrowing costs
Qualifying asset,
Examples of qualifying assets,
Borrowing costs
8  cards
The effect of changes in FOREX
Free on board fob definition,
Free on board fob shipping,
Cost insurance freight cif defini...
4  cards
Provisions, contingent liabilities and contingent assets
Provision,
Liability,
Obligating event
17  cards
Employee Benefits
Scope,
Objectives,
Types of employee benefits
14  cards
Accounting Policies, changes in accounting estimates and Errors
Accounting policy,
Changes in accounting policies,
Why do changes in accounting poli...
11  cards
Revenue for test 3
Step 3 determine the transaction ...,
Transaction price,
Variable consideration discount o...
23  cards

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Accounting 3AB

  • Class purpose General learning

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accounting
  • 31 decks
  • 1706 flashcards
  • 1424 learners
Decks: Chapter 1, Powerpoint 1, Powerpoint 2, And more!
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