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cima f2

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

By: Senthoori Senthil
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Decks in this class (16)

Chapter 1 - Types and sources of long term funds
What is an ordinary share,
What is a preference share,
What is a cumulative preference s...
14  cards
Chapter 2 Cost of Long term funds
Define cost of equity,
What is the formula for cost of e...,
What is the formula for cost of e...
24  cards
CHAPTER 3 - Revenue
Ifrs 15 revenue recognition a 5 s...,
Copar step 2 performance obligations,
Copar step 3 determine the transa...
9  cards
Chapter 4 - Leases : lessor accounting
Lease payments operating leases,
Finance lease criteria,
Operating lease
14  cards
Chapter 5 - provisions , contingent liabilities and contingent assets
Define provision,
When do we recognize a provision,
What are the two possible types o...
6  cards
Chapter 6 - Financial Instruments
Financial instrument,
Examples of financial instruments,
Financial asset
9  cards
Chapter 8 - Income taxes
Deferred taxes,
Deferred tax examples,
Permanent difference
6  cards
Chapter 9 - Consolidated Statement Of Financial Position 1
Group structure changes,
Accounting for group structure ch...,
Accounting for group structure ch...
16  cards
Chapter 9 - more stuff
Methods of valuing non controllin...,
Fair value measurement is,
Fair value of parent s consideration
5  cards
Chapter 12 - Associates And Joint Arrangements
Ownership in associates,
Definition of an associate,
What is significant influence
21  cards
Chapter 12 more - Joint Arrangements
Joint operation,
Joint operation accounting,
Joint venture
5  cards
Chapter 13 - Foreign transactions and foreign subsidiaries
Starndard dealing with foreign ex...,
Ias 21,
Ias 21 provisions
28  cards
Chapter 15 - Consolidated statement of cash flows
Cash flow statement,
Difference between cash and profits,
Ias 7 statement of cash flow
14  cards
Chapter 16 - Disclosure standards
Eps,
Ias 33,
Eps principle
32  cards
Chapter 16 - Disclosure Standards
Related party,
Related party rules in own accounts,
Related party rules in group acco...
10  cards
Chapter 19 - Working with Financial statements II
Segmental analysis standard,
What is it,
Operating segment criteria
7  cards

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cima f2

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