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IFRS - International Accounting

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

By: Lemon Cake
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Decks in this class (10)

1. Revision of basic accounting concepts
Income statement definition,
Cash flow statement definiton,
What s the simple income satement...
7  cards
2.1 Is Accounting Regulation necessary?
What would a world with no regula...,
What are benefits of having accou...,
3  cards
2.2 Causes for differences in International Accounting
What are potential causes for dif...,
Common law vs code law difference...,
What are the two main sources whe...
7  cards
2.3. International Harmonization of Finanfial Reporting - IASB and IFRS
Why is there a need for harmonisa...,
What are reasons in favor of acco...,
What are obstacles to accounting ...
10  cards
2.4 IFRS in the EU
Who has to comply for ifrs in eu ...,
What are some differences of ifrs...,
5  cards
2.5 US GAAP vs IFRS
In comparison to european countri...,
Sec definition,
Fasb defintion
9  cards
3 Preparation and Regulation of Financial Statements
Annual report definition and aim1234,
Narrative material of the annual ...,
Whats the purpose of the narrativ...
22  cards
Exercises Ch 3
Step 2 soci how would you allocat...,
Cost allocation what does cost of...,
What do distribtuion and selling ...
6  cards
4 Tangible Non-Current Assets
According to ias 16 ppe are tangi...,
What is1 the carrying amount 2 th...,
Whats the difference between capi...
13  cards
5 Impairment of Assets
If the carrying amount of an asse...,
What does ias 36 require,
What are external and internal in...
7  cards

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IFRS - International Accounting

  • Class purpose General learning

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