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James lane
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Decks in this class (15)
Lecture 2 - Theoretical Aspects Of Accounting Regulations
What is agency theory and how is ...,
Four arguments against the need f...,
Two arguments in favour of regula...
18
cards
Lecture 17 - Accouniting For Groups Of Companies (1)
What are consolidated financial s...,
What is meant by the terms a grou...,
Under which set of circumstances ...
8
cards
Lecture 16 - Published Accounts Of Companies
The annual reports for a company ...,
The format of the statement of co...,
The minimum information content o...
21
cards
Lecture 15 - Eanrnings Per Share
What is the p e ratio,
A higher p e ratio,
What 4 factors influence the p e ...
30
cards
Lecture 14 - Earnnigs Management
What is earnings management,
Earnings management techniques ca...,
What techniques form part of acco...
14
cards
Lecture 13 - Financial Performance
Give three reasons why it matters...,
Give 4 example of firm outsiders ...,
What is meant by the term capital...
18
cards
Lecture 12 - Provisions
What is the definition of a provi...,
Ias 37 requires the recognition o...,
Obligating events can come in two...
14
cards
Lecture 10 And 11 - Financial Instruments
What is the definition of a finan...,
A share always results in what so...,
A loan always results in what pos...
11
cards
Lecture 9 - Revenue Recognition And Recievables
What does ifrs 15 define revenue as,
What does ifrs 15 exclude from re...,
What are the five stages of the r...
21
cards
Lecture 8 - Inventories
What is the ias 2 definition of i...,
When inventory is initially recog...,
In relation to inventory there ar...
25
cards
Lecture 7 - Impairment Of Assets
What are impairment losses,
What is the purpose of impairment...,
When is an asset deemed to be imp...
28
cards
Lecture 6 - Intangible Assets
What is ias 38 s definition of an...,
For an intangible asset to be ide...,
Once an asset has met the definit...
22
cards
Lecture 4 - Capital Maintenance, Share Capital & Creditor Protection
Using the balance sheet view inco...,
What is the financial concept of ...,
What is the physical concept of c...
16
cards
Lecture 5 - Property, Plant And Equipment (PPE)
What does ias 16 say are the thre...,
What four categories can ppe be d...,
What are the two initial factors ...
28
cards
Lecture 3 -The Regulation Of Financial Reporting: Conceptual Frameworks
What is a conceptual framework,
What is the point in a conceptual...,
So is a conceptual framework a go...
16
cards
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ACF212
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