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Daisie Lafford
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Decks in this class (22)
1 Introduction to published accounts
What does ias 1 state that a comp...,
When does ias 1 require an asset ...,
What are the other components of ...
6
cards
2 Tangible non-current assets
What is ias 16,
What is property plant and equipment,
When is a item of property plant ...
22
cards
3 Intangible assets
Define an intangible asset,
What items are classed as an inta...,
What must as an asset be to be cl...
20
cards
4 Impairment of assets
What is an impaired asset,
How do you calculate the recovera...,
How to measure fair value less co...
7
cards
5 Non-current assets held for sale and discontinued operations
When should an asset be held for ...,
When should a non current asset b...,
For a sale to be highly probable ...
6
cards
6 A conceptual and regulatory framework
What is the international financi...,
What is the international financi...,
What is the ifrs interpretations ...
19
cards
7 Conceptual framework: Measurement of items
What is historic cost,
What is current cost,
What is realisable value
6
cards
8 Other standards
What are accounting policies,
What does ias 8 require,
How are changes in accounting pol...
21
cards
9 Leases
What is the definition of a lease,
What is the definition of a lessor,
What is the definition of a lessee
12
cards
10 Financial assets and financial liabilities
What is the financial instrument ...,
What are some examples of financi...,
What are some examples of financi...
30
cards
11 Foreign currency
What is the objective of ias 21,
What is the definition of histori...,
What is the definition of closing...
12
cards
12 Revenue
What is the five step process for...,
What happens if obligation is set...,
How do you recognise agency sales
23
cards
13 Taxation
How is current tax made up,
What is the expense in spl,
What is deferred tax
9
cards
14 Earnings per share
0
cards
15 IAS 37 and IAS 10
0
cards
16 Principles of consolidated financial statements
What is a group,
What is the purpose of consolidat...,
What are the three ifrss needed f...
19
cards
17 Consolidated statement of financial position
What is w1,
What is w2,
How is w2 made up
23
cards
18 Consolidated statement of profit or loss
0
cards
19 Associates
What is the definition of an asso...,
What is the definition of signifi...,
What are the percentages of holdi...
12
cards
20 Group disposals
How is a disposal of a subsidiary...,
How is a disposal of a group disp...,
What is the impact on the consoli...
5
cards
21 Interpretation of financial statements
How do you calculate gross profit,
What are some potential reasons f...,
How do you calculate operating pr...
32
cards
22 Statement of cash flows
0
cards
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F7 Financial Reporting
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