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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 (15)

1. Revision of basic accounting concepts
Income statement definition,
Cash flow statement definiton,
What s the simple income satement...
8  cards
2.1 Is Accounting Regulation necessary?
What would a world with no regula...,
What are benefits of having accou...
2  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...
10  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 ...
12  cards
2.4 IFRS in the EU
Who has to comply for ifrs in eu ...,
What are some differences of ifrs...,
Many differences in existing ifrs...
3  cards
3 Preparation and Regulation of Financial Statements
Annual report definition and aim1234,
Narrative material of the annual ...,
Whats the purpose of the narrativ...
20  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...
37  cards
5 Impairment of Assets
If the carrying amount of an asse...,
What does ias 36 require,
What are external and internal in...
12  cards
6 Intangible Assets - IAS 38
What does ias 38 state 123,
What does it mean if an asset1 is...,
What are examples from intangible...
10  cards
7 Taxation in Company Accounts
Tax rates set by law are known as,
Whats the current income tax how ...,
What is1 tax avoidance 2 tax evasion
29  cards
STANDARDS
What does the ias16 state and dea...,
What does ias23 state and deal with,
What does ias 12 state and deal with
25  cards
8 Leasing
Benefit of leasing12345,
At the beginning of the lease les...,
What is the major difference in t...
8  cards
9 Equity
Example for 1 non distributable r...,
What are1 ordinary shares 2 prefe...,
What tyoes of preference shares a...
20  cards
Tax exercises
How to we account for this 1 acc ...,
What are the accounting entriesco...,
If deferred tax charge ist positi...
3  cards
MOCK EXAM
0  cards

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IFRS - International Accounting

  • Class purpose General learning

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