This class was created by Brainscape user Kate Keill. Visit their profile to learn more about the creator.
By:
Kate Keill
- decks
- flashcards
- learners
Decks in this class (15)
Assets - PPE
What counts as an asset,
How can the asset be measured rel...,
What does ias 16 say about intial...
16
cards
Intangible assets
What classifies an intangible asset,
What does it mean by identificable,
How can an intangible asset be me...
10
cards
Inventories
What are inventories,
What does ias2 say about the capi...,
What are included as costs direct...
7
cards
Revenue
What does ifrs 15 say about when ...,
What are the 5 steps,
What are the different things tha...
15
cards
Grants
When is grant income recognised,
What are the two accounting polic...,
What is capital accounting policy
4
cards
Provisions
What is a provision,
What classifies as a provision,
What is a constructive obligation
5
cards
Financial instruments and equity
What are the two ways for a compa...,
What is debt,
What is equity as a form of finance
21
cards
Leases
Per ifrs 16 what is classified as...,
What is not a lease,
What are the exemptions
9
cards
Foreign exchange
What is the functional currency,
How are foreign currency sales an...,
How are foreign exchange assets l...
3
cards
Events after the reporting period
When is the cut off date to consi...,
For which events do you amend the...,
What are adjusting events
9
cards
Related Parties
Who is a related party,
What disclosure needs to be made ...
2
cards
UK GAAP differences
Conceptual framework characteristics,
Concepts of conceptual framework,
Conceptual framework assets
17
cards
CSFP workings
W1,
W2,
W3
10
cards
CSPL workings
Consolidation schedule,
W3,
W4
4
cards
UK GAAP ACA Masters version
Presentation,
Terminology,
Borrowing costs
14
cards
More about
FAR
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Kate Keill's FAR flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
FAR
- 26 decks
- 1626 flashcards
- 58 learners
Decks:
Bonds, Current Assets Liabilities Ratios, Derivatives Hedging Currency, And more!
FAR 2022
- 31 decks
- 2482 flashcards
- 21 learners
Decks:
1a Conceptual Framework And Standard Set, 1b General Purpose Financial Statements, 1c General Purpose Financial Statements, And more!
FAR
- 31 decks
- 730 flashcards
- 3 learners
Decks:
Chapter 1 Conceptual And Regulatory Fram, Chapter 2 Format Of Financial Statements, Chapter 3 Ppe, And more!
FAR
- 54 decks
- 1320 flashcards
- 14 learners
Decks:
Accounting Changes, Bonds Debt Restructure, Consolidations, And more!
