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BUS275 - Financial Reporting for Business

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

By: Michael Agwu
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Decks in this class (18)

Lecture 1 - The Regulatory & Conceptual Framework - Presentation of FSs
Companies are owned by companies ...,
Do shareholders have day to day i...,
What do shareholders rely on to h...
51  cards
Statement of Changes in Equity (SOCE) & Statement of Other Comprehensive Income (SOCI)
Broadly speaking what should the ...,
What s included in the soce title,
What do the columns in the soce i...
24  cards
Statement of Cash Flows (SOCF)
What is the cash flow statement,
What does the cash flow statement...,
Cash flow generated from operations
21  cards
Lecture 2 - Accounting Policies, Estimates and Errors
Accounting policy current definition,
Accounting policy new definition,
Examples of accounting policies
29  cards
Lecture 3 - Property, Plant & Equipment
Principal issues relating to pp e,
Scope of pp e,
What is pp e
50  cards
Lecture 3 - Property, Plant & Equipment (Continued)
Ppe,
What causes depreciation,
When does depreciation begin and end
36  cards
IAS16 - PPE
What is ias16 about,
What is ias36 about,
Does measurement of ppe include a...
42  cards
IAS36 - Impairment of Assets
Objective of ias36,
When are assets carried at higher...,
Carrying amount
11  cards
Lecture 4 - Investment Property & Intangible Assets
Which ias does investment propert...,
Which ias does intangible assets ...,
Ias38 ias40
46  cards
IAS40 - Investment Property
Objective of ias40,
Ias40 doesn t apply to,
Carrying amount
22  cards
IAS38 - Intangible Assets
Ias38,
Scope of ias38,
Does goodwill acquired in a busin...
26  cards
IAS8 - Accounting Policies, Changes in Accounting Estimates and Errors
Ias8,
Accounting policies,
Prior period errors
14  cards
Lecture 5 - Provisions, Contingencies and Events After the Reporting Period
Big bath provisions,
How does a big bath provision imp...,
Journal entry for creation of a p...
32  cards
Lecture 6 - Income Taxes
Corporation tax,
Corporation tax rate,
Who are taxes filed to
28  cards
Lecture 7 - Income Tax Pt 2
Temporary differences,
Permanent differences,
Deferred tax
16  cards
Lecture 8 - Partnerships
What is a partnership,
Limited partnerships characteristics,
What do limited liability partner...
15  cards
Lecture 9 - Consolidation
What is classed as a controlling ...,
How many times does business comb...,
What is a subsidiary
38  cards
Lecture 10 - inventories
What are inventories,
How are inventories measured,
Cost of inventories comprises of
14  cards

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BUS275 - Financial Reporting for Business

  • Class purpose General learning

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