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vic besa
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Decks in this class (23)
Chapter 5 - SOFP Pt 2
What is deferred consideration,
Deferred consideration entries,
Entries to unwind the annual disc...
9
cards
Chapter 19 - Provisions
When do we recognize a provision,
Special scenarios of provisions,
Onerous contracts
7
cards
Chapter 8 - Group Accounts Associates
Ownership in associates,
Definition of an associate,
What is significant influence
17
cards
Chapter 9 - Joint Arrangements
Joint arrangements,
Accounting standard for joint arr...,
Joint control
10
cards
Chapter 10 - Vertical Complex Groups
Complex groups,
Control,
Sub subsidiary
20
cards
Chapter 11 - Mixed Groups
Mixed group d shaped group,
Consolidation,
Mixed group determinant
7
cards
Chapter 12 - Piecemeal Acquisitions
Group structure changes,
Accounting for group structure ch...,
Accounting for group structure ch...
16
cards
Chapter 13 - Disposals & Reorganisations
Disposal,
Impact on control,
Loss of control
15
cards
Chapter 14 - Foreign Currency
Starndard dealing with foreign ex...,
Ias 21,
Ias 21 provisions
28
cards
Chapter 15 - Statement Of Cash Flows
Cash flow statement,
Difference between cash and profits,
Ias 7 statement of cash flow
14
cards
Chapter 16 - Group Cash Flow Statement
Geoup cash flows,
Treatment of associates,
Treatment of foreign exchange dif...
14
cards
Chapter 26 - EPS
Eps,
Ias 33,
Eps principle
32
cards
Chapter 3 - Cost Of Capital
Dividend valuation model,
Dividend growth model,
D1 d0 1 g
14
cards
Chapter 21 - Leases
Lease payments operating leases,
Recognizing a finance lease at in...,
Finance lease treatment of the ex...
26
cards
Chapter 18 - Revenue
Recognition of interest royalties...,
Disclosures in the accounts accor...,
Creation of deferred tax
13
cards
Chapter 28 - Segmental Analysis
Segmental analysis standard,
What is it,
Operating segment criteria
7
cards
Chapter 27 - Related Parties
Related party,
Related party rules in own accounts,
Related party rules in group acco...
10
cards
Chapter 22 - Deferred Taxes
Deferred taxes,
Deferred tax examples,
Permanent difference
5
cards
Chapter 27 - Ratio Analysis
Which variable wont impact roce i...,
Gearing ratio,
Compute gearing ratio equity 150k...
6
cards
Chapter 13 - IFRS 3 Business Combinations
Methods of valuing non controllin...,
Fair value measurement is,
Fair value of parent s consideration
5
cards
Chapter 23 - Financial Instruments 1
Financial instrument,
Examples of financial instruments,
Accounting standards
36
cards
Chapter 24 - Financial Instruments 2
Hybrid instruments,
Standard applied,
Convertible bond 1000 5 coupon re...
3
cards
Chapter 1 - Share Capital
Theoretical prices values,
Theoretical ex rights formula,
Fixed charge
8
cards
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CIMA - F2
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