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Georgie Foster
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Decks in this class (22)
Module 1 - Accounting Principles and the Conceptual Framework
Uk listed companies use,
Uk unlisted companies use,
Ifrs amended by
51
cards
Module 24: Statement of Cash Flows
Overdraft,
The direct method cash receipts f...,
Opening trade receivables bad deb...
21
cards
Module 28: Fair Values and Goodwill
Cost of investment deferred cash,
Cost of investment shares,
Cost of investment liabilities
12
cards
Module 17: Share Based Payments
Equity settled options to employees,
Equity settled shares for asset,
Cash settled
6
cards
Module 16: Retained Earnings and Distributable Profits
Unrealised loss,
Profits available for distribution,
Unrealised if
3
cards
Module 20: Taxation - Deferred Tax
Deferred tax,
Writing down allowance,
Ppe held as historical cost carry...
15
cards
Module 15: Share Capital
Permanent capital,
Basic principle of capital,
Capital redemption reserve used if
17
cards
Module 18: Employee Benefits
Defined contribution plans,
Defined contribution pension expe...,
Defined contribution pension liab...
15
cards
Module 38: Disclosure: Micro-entities, Small and Medium Companies
Frs 100,
Frs 100 description,
Frs 101
10
cards
Module 31 - Consolidation: Associates and JVs
Equity accounting step 1,
Equity accounting step 2,
Equity accounting step 3
11
cards
Module 30 - Consolidation: Foreign Subsidiaries
Dividends,
Carrying amount of goodwill,
Elements of the goodwill calculation
18
cards
Module 29: Consolidation - Changes in Ownership
Ifrs 3 does not apply until,
Once control is achieved 2,
Decrease in controlling sharehold...
6
cards
Module 23 - Revenue From Contracts With Customers
Step 1,
Step 2,
Step 3
9
cards
Module 25 - Intro To Consolidation
Investor has control over investee,
Investor has joint control over i...,
Investor has significant influenc...
6
cards
Module 13 - Impairment Of Financial Assets
Impairment model used,
Assets at fvtpl and fvtoci,
Financial assets at amortised costs
29
cards
Module 11 - Inventories
Costs of purchase excluded 4,
If actual production normal capacity,
If actual production normal capacity
11
cards
Module 26 - Consolidation (Acquisition Accounting)
Step 1,
Step 2,
Goodwill double entry
14
cards
Module 27: Consolidation (Intercompany Transactions And Balances)
Inter company balances cash in tr...,
Inter company dividends double entry,
Inter company sales double entry
10
cards
Module 2 - Presentation of Financial Statements
Ias 1 provides formats for,
Ppe classification,
Inventories classification
17
cards
Module 12 - Financial Instruments: Presentation, classification and measurement
Financial instrument,
Equity instrument,
Primary financial instrument
51
cards
Module 19: Current Tax
Corporation tax,
Large companies tax payments,
Large companies tax payments date
10
cards
FRS 102
Property plant and equipment 2,
Nca investment property 2,
Nca held for sale
24
cards
More about
ICAS - FR
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