This class was created by Brainscape user Harry Lockyer. Visit their profile to learn more about the creator.
By:
Harry Lockyer
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Decks in this class (18)
Introduction to Corporate Reporting
Requirement for an audit,
Sustainability,
The international sustainability ...
7
cards
Groups: Revision and update
Groups,
Groups,
Groups
70
cards
Foreign currency translation
Objectives and scope of ias 21 th...,
Exchange rates,
Fx assets and liabilities
23
cards
Financial instruments: recognition and measurement
Objective and scope of ias 32 fin...,
Ias 32 financial instruments pres...,
Financial instruments
52
cards
Share-based payments and distributable profits
Bjective and scope of ifrs 2 shar...,
Share based payments and distribu...,
Share based payments and distribu...
28
cards
Employee benefits
Objective and scope of ias 19empl...,
Types of pension scheme,
Accounting treatment 31 defined c...
22
cards
Reporting of assets and liabilities
Ias 36 impairment of assets 11 de...,
Ias 36 impairment of assets,
Ias 36 impairment of assets
34
cards
Industry specific standards
Ias 40 investment property,
Treating only part of a property ...,
Ias 40 investment property
24
cards
Revenue
Revenue recognition,
Revenue recognition,
Revenue recognition
29
cards
Leases
Introduction to ifrs 16 leases,
Introduction to ifrs 16 leases,
Introduction to ifrs 16 leases
29
cards
Earnings per share
Objective and scope of ias 33 ear...,
Objective and scope of ias 33 ear...,
Objective and scope of ias 33 ear...
17
cards
Financial instruments: hedge accounting
Objective of hedging,
Components of a hedge,
Components of a hedge
22
cards
Income taxes
Objective and scope of ias 12 inc...,
Objective and scope of ias 12 inc...,
Current tax
29
cards
Corporate governance
Relevance of corporate governance,
Relevance of corporate governance,
Relevance of corporate governance
11
cards
The statutory audit process
The statutory audit process,
The statutory audit process,
The statutory audit process
45
cards
Other assurance assignments
Other assurance assignments,
Other assurance assignments,
Other assurance assignments
24
cards
Reporting financial performance
Ifrs 5 assets held for sale and d...,
Ifrs 5 assets held for sale and d...,
Ifrs 5 assets held for sale and d...
21
cards
Financial statement analysis
Purpose of financial analysis,
Financial statement analysis,
Financial statement analysis
46
cards
More about
CR
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