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Financial Accounting and Reporting

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

By: Louis Paterson
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Decks in this class (12)

Business Combinations
What is method 1 in the 2013 eu a...,
What is good will on acquisition,
What does ifrs 3 require in relat...
5  cards
Elliott - Chapter 6 - Income and asset measurement - economist
Act making financial reporting in...,
What are the 4 main objectives of...,
Income as a means of control asse...
9  cards
Elliott - Chapter 7 - Accounting for price-level changes
Inflation accounting current valu...,
Main three models for current inc...,
Orientation of four models
11  cards
Elliott - Chapter 2 - Accrual accounting basis
0  cards
Elliott - Chapter 32 - Sustainability - environment and social rep
What does the strategic report ex...,
What is the integrated reporting ...,
Environmental integrated financia...
9  cards
Elliott - Chapter 8 - Revenue Recognition
Ias 18 revenue is current in oper...,
Recognition criteria for ias 18 r...,
Conditions for rendering of services
4  cards
Melville Chapter 7 - Impairment
What is impairment,
Concept of recoverable amount,
Impairment to which assets does t...
13  cards
IFRS 15 - Revenue - Melville Chapter 13
What is the purpose of ifrs 15,
Define revenue,
Define income
12  cards
REVISION - Intro to accounting theory HCA
Weaknesses in hca 6,
Strengths of hca 3,
What is hca
9  cards
REVISION - TOPIC 3 - Conceptual Framework - Alongside Elliott chap 7
Define a conceptual framework,
What is the regulatory reasonings,
What is the iasb fasb conceptual ...
13  cards
Chapter 20 - Associates and joint arrangements
What is ias 28,
Ias28 requires that an investment...
2  cards
Chapter 21 Melville - FX
What is ias 21,
What does ias 21 state,
Define an entity functional currency
11  cards

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Financial Accounting and Reporting

  • Class purpose General learning

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