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Sami Mustafa
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Decks in this class (21)
Tangible Assets, Impairment
Cost model fv,
Revaluation once asset becomes an...,
Investment property choice of method
10
cards
Framework
Why have a framework,
Two ways of frameworks,
Advantages of harmonisation
12
cards
Tangible and Intangible Assets, Identifying
Deferred income balances,
Retranslation of exchange rates,
Capitalised borrowing costs accou...
11
cards
Inventories and Other Standards
Inventories valuation,
Purchase and conversion,
Nrv
15
cards
Financial Assets and Liabilities
Recognition of financial liabilities,
Measurement of financial liabilities,
Loan notes issued means
15
cards
Fin Assets & Liabilities Revision
Loan notes issued,
Redeemable preference shares,
Convertible bonds issues
9
cards
Leases
How to rou asset,
Recognising leases,
Rou asset
10
cards
Taxation
Balances on tax,
Increase in deferred tax liability,
Decrease in deferred tax liabilit
6
cards
Taxation Revision
If there is an opening provision ...,
Deferred tax opening and closing ...,
Income tax how to
8
cards
SoFP and SoPL Revision
Loan notes shown on the trial bal...,
Tax and deferred tax in the sopl ...,
Inventory on the sofp
3
cards
Earnings Per Share
Eps,
Full market value eps,
Bonus issue
12
cards
Provisions and Contingencies
Provisions recognition,
Contingent liabilities assets,
Summary
11
cards
Ch16 - Cashflow
Financing activities,
Investing activities,
Operating activities
7
cards
Ch10 - Foreign Currency
Monetary vs non monetary items,
Settled transactions,
Unsettled transactions
5
cards
Ch18 - Consolidated SoFP
W2 net assets of subsidiary,
W3 goodwill,
W4 nci
24
cards
Ch19 - Consolidated SoPL
Purp goods sold between companies,
Goodwill,
Depreciation
10
cards
Ch20 - Associates
Investment into associate workings,
W5 group retained earnings,
Purp
7
cards
Ch21 - Disposals, Discontinued Operations
Disposals,
Discontinued operations,
Disposal of subsidiary proforma
7
cards
Final Revision
Consolidated,
What defines control,
Provisions vs recognition
20
cards
Single Entity
Lease liabilities,
Contract asset,
If deferred tax c b not given
12
cards
Ch22 - Ratios
Performance ratios revenue,
Gross profit margin,
Operating profit margin
16
cards
More about
FR
- Class purpose General learning
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