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Lauren Tracey
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Decks in this class (19)
Chapter 1: Features of Taxation and the regulatory environment
What characteristics should a goo...,
What are the 3 major principles o...,
What are direct taxes
40
cards
Chapter 2: Corporate Income tax and capital tax computations
What is accounting profit,
When an asset is disposed any pro...,
What is a balancing allowance
15
cards
Chapter 3 - International taxation
When is a company deemed to be re...,
What are the features of operatin...,
What are features of operating as...
4
cards
Chapter 4 - The regulatory environment
What are some elements of regulation,
What does gaap stand for and what...,
What is the ifrs foundation
7
cards
Chapter 5 - Code of ethics
What are the five fundamental pri...,
What is objectivity,
What is professional competence a...
12
cards
Chapter 6 - Corporate Governance
What is corporate governance,
What matters does corporate gover...,
What are the two different approa...
7
cards
Chapter 7 - The conceptual framework
What is the purpose of the concep...,
What is the objective of financia...,
What is the must haves of fundame...
14
cards
Chapter 8 - Introduction to single entity accounts
What does a complete set of finan...
1
cards
Chapter 9 - Non current assets, IAS 16 PPE and IAS 36 Impairment of assets
In accordance with ias 16 when sh...,
In accordance with ias 16 what sh...,
In ias 16 when should subsequent ...
16
cards
Chapter 10 - IFRS 5 Non-current assets held for sale and discontinued operations
What is the definition of a disco...,
For an asset to be held for sale ...,
What is the measurement of an ass...
3
cards
Chapter 11 - IFRS 16 Leases
What is a lease,
What is the lessor,
What is the lessee
5
cards
Chapter 12 - Inventories and IAS 10 Events after the reporting period
What are inventories,
What must inventories be valued at,
What is the cost of inventory
8
cards
Chapter 13 - Statement of cash flows
What does the statement of cash f...,
What does the three groups of a c...,
What is cash
10
cards
Chapter 14: Short-term finance and investments
What are the four main sources of...,
How can trade payables be used as...,
What are the advantages of paying...
20
cards
Chapter 15 - Working Capital Management
What is working capital,
What are current assets,
What is current liabilities
19
cards
Chapter 16: Working Capital Management - accounts receivable and payable
What will influence the credit po...,
What are the four key aspects of ...,
What is the debt collection process
14
cards
Chapter 17 - Working Capital Management - Inventory Control
Why is keeping inventory levels h...,
Why is keeping inventory too low bad,
What should you determine for goo...
11
cards
Chapter 18 - Working Capital Management - Cash Control
What are the key principles of ca...,
What is a tool that accountants h...,
What is a cash forecast and what ...
5
cards
Extra Flashcards
What is withholding tax,
What is underlying tax,
What does ias 1 state
41
cards
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CIMA F1
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