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Linden Horswill
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Decks in this class (39)
Ch. 3 - Financial Instruments - Cash and Receivables
Cash includes examples,
Cash exclusion examples,
Restricted cash examples
10
cards
Ch. 4 - Financial Instruments - Passive Investments
Initial measurement how,
Initial recognition when,
Subsequent measurement different ...
16
cards
Ch. 14 - Non-Monetary Transactions
Aspe typical measurement of nmt,
Aspe excludes measurement at fv i...,
Aspe measurement for exchanges no...
6
cards
Ch. 15 - Related Party Transcations
Two ways to measure a rt,
Treatment for difference between ...,
Is the transaction in the normal ...
17
cards
Ch. 5 - Inventories
Costs included in inventory gener...,
Costs typically included in merch...,
Costs typically included in manuf...
9
cards
Ch. 13 - Revenue from Contracts with Customers
Ifrs revenue recognition criteria,
Identify the contract what is a c...,
Identify the contract combination...
30
cards
Ch. 19 - Financial Instruments - Complex
Convertible bonds initial measure...,
Convertible bonds subsequent meas...,
Convertible bonds derecognition m...
17
cards
Ch. 16 - Government Assistance
Grants are recognized when there ...,
Grants related to income presenta...,
Grants related to assets presenta...
7
cards
Ch. 36 - Not-for-Profit
Contribution revenue policies,
Three types of contributions,
Unrestricted contributions recogn...
11
cards
Ch. 37 - Public Sector Accounting Standards
Psab means,
Psas means,
Government business enterprises
5
cards
Ch. 6 - Property, Plant and Equipmet
Recognition criteria,
Three components of capitalized p...,
Componentization
26
cards
Ch. 7 - Agriculture
Biological asset or agricultural ...,
Initial measurement biological as...,
Initial measurement agricultural ...
10
cards
Ch. 8 - Leases
Leases ifrs section,
Lessee initial measurement two ba...,
Lessee initial measurement right ...
22
cards
Ch. 9 - Goodwill and Intangible Assets
Intangible asset criteria,
Intangible asset recognition crit...,
Intangibles received through gove...
13
cards
Ch. 10 - Impairment of Assets
Impairment of assets ias,
Asset grouping for impairment review,
When to test for impairment
14
cards
Ch. 17 - Non-Current Assets Held for Sale and Discontinued Operations
Held for sale criteria,
Measurement of assets hfs,
Depreciation of assets hfs
10
cards
Ch. 23 - Income Taxes
Income taxes ias,
Non capital losses carry rules,
Loss carryback considerations
4
cards
Ch. 11 - Decommissioning Provision
Provisions contingent liabilities...,
Recognition criteria,
Recognition criteria reliable est...
7
cards
Ch. 12 - Contingencies
Contingent liability vs provisions,
Provision recognition criteria,
Provision recognition criteria pr...
17
cards
Ch. 25 - Investments in Associates
Investments in associates ias,
Investments aspe,
When to use equity method of acco...
11
cards
Ch. 30 - Changes in Accounting
Three types of changes in accounting,
Two approaches for accounting for...,
Change in estimate how to account
8
cards
Ch. 34 - Management Discussion and Analysis
Objectives of md a,
Five key elements to md a
2
cards
Ch. 18 - Foreign Currency Transcations
Functional currency,
Initial measurement of foreign cu...,
Subsequent measurement monetary i...
6
cards
Ch. 20 - Hedge Accounting
Hedge accounting criteria main,
Two types of hedges,
Fair value hedges
13
cards
Ch. 26 - Business Combinations - Date of Acquisition
Steps in the acquisition of shares,
Transaction costs in the acquisition,
Acquisition differential is
17
cards
Ch. 27 - Business Combinations - After Acquisition
Amortization of fair value differ...,
Intercompany transactions classif...,
Intercompany transactions downstream
4
cards
Ch. 28 - Joint Arrangements
Control rule,
Classified in one of two ways,
Joint operations
8
cards
Ch. 21 - Employee Benefits
Defined contribution plan expense...,
Actuarial risk,
The defined benefit obligation is
11
cards
Ch. 22 - Share Based Payment
Two primary ways of share based p...,
The vesting period is,
Recognition of compensation relat...
14
cards
Ch. 24 - Earnings per Share
Two types of earnings per share,
Basic eps calculation,
Net earnings available to common ...
11
cards
Ch. 31 - Interim Financial Reporting
Interim fs if a complete set is i...,
Interim fs if condensed must include,
Interim fs if condensed must adhe...
7
cards
Ch. 32 - Operating Segments
An operating segment is a compone...,
Reportable segments are,
Reportable segments quantitative ...
5
cards
Ch. 33 - Events After the Reporting Period
Two types of subsequent events,
What to do with adjusting events,
What to do with non adjusting events
7
cards
Ch. 29 - Foreign Operations
The functional currency of an ent...,
Things to consider in determining...,
The presentation currency of an e...
14
cards
Ch. 1 - Basics
Criteria for an asset,
Criteria for a liability
2
cards
Definitions
Revenue,
Gain,
Ppe ifrs
16
cards
Recognition Criteria
Revenue ifrs,
Revenue aspe,
Gains
18
cards
Warrantys
A warranty is recorded as a provi...,
Two types of warranty,
How to account for an assurance w...
5
cards
IPO / Prospectus Notes
Key points to comment on filings,
Key points to comment on cpab,
Key points to comment on independ...
13
cards
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Financial Reporting
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