F2 - Advanced Financial Reporting

This class was created by Brainscape user Chane' Botha. Visit their profile to learn more about the creator.

Decks in this class (18)

Types and sources of long-term funds
What is the definition of a share,
What are the characteristics of o...,
Re
33  cards
Cost of Long term Funds
What is the order of payment in a...,
What is risk return relationship,
What is cost of capital
14  cards
Revenue
Ifrs 15 revenue definition,
What is the core principle of ifr...,
What is the 5 step approach to re...
12  cards
Leases : Lessor Accounting
What are the 3 things we use to i...,
According to ifrs 16 what are the...,
Definition of a finance lease
16  cards
Provisions,contingent liabilities and contingent assets
What is a definition of provision,
What are the 3 conditions accordi...,
What is a legal obligation
26  cards
Financial Instruments
What are the relevant ifrs standards,
Financial instrument definition a...,
What are the 3 categories that fi...
14  cards
Intangible Assets
Intangible assets definition acco...,
Monetary asset definition ias38 d...,
An asset is identifiable if either
18  cards
Income Taxes
What is the relevant ifrs standar...,
Definition of current tax,
What is deferred tax
16  cards
Consolidated Statement of Financial position 1
Definition of a parent,
Definition of a group as per ifrs...,
Definition of a subsidiary as per...
14  cards
Consolidated statement of Financial Position 2
Definition of unrealised profit,
Accounting entry for unrealised p...,
Impact on consolidated retained e...
5  cards
Consolidated statement of profit or loss and other comprehensive income
If parent has dividend income fro...
1  cards
Associates and joint arrangements
Definition of association,
Definition of significant influence,
Significant influence can be show...
9  cards
Foreign transactions and foreign subsidiaries
What are the 2 currency concepts ...,
What factors should an entity con...,
When a parent has foreign subsidi...
5  cards
Consolidated statement of changes in equity
1  cards
Consolidated statement of cash flows
1  cards
Disclosure standards
Ias24 related party disclosures,
Ias33 earnings per share eps,
Definition of a related party
9  cards
Integrated Reporting
Definition of integrated reportin...,
Value creation,
Value creation is influenced by
13  cards
Working with financial statements 1
1  cards

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F2 - Advanced Financial Reporting

  • Class purpose General learning

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