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Angelo Agnello
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Decks in this class (13)
IFRS FINANCIAL STATEMENTS
What include a complete set of if...,
How are classified asset and liab...,
What is an asset iasb s definition
24
cards
PROPRERTY, PLANT AND EQUIPMENT (IAS 16)
What is property plant and equipment,
When an entity should recognise a...,
Is ias 16 apply to ppe used to de...
11
cards
INVESTMENT PROPERTY (IAS 40)
What is investment property defin...,
How are investment property intia...,
How are they measured subsequently
5
cards
INVENTORIES (IAS 2)
What assets are classified as inv...,
What are the exception to whom ia...,
How are inventories measured
16
cards
NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS (IFRS 5)
What is the scope of ifrs 5,
When assets classified as non cur...,
If an entity disposes of a group ...
14
cards
PROVISIONS, CONTINGENT LIABILITIES AND CONTIGENT ASSETS (IAS 37)
What is a provision,
What is a contigent liability,
What is a contingent asset
12
cards
SHARE-BASED PAYMENT (IFRS 2)
What is the scope of ifrs 2 share...,
What is a share based payment,
What the entity recognise for an ...
19
cards
POST-EMPLOYMENT BENEFITS (IAS 19)
What are post employment benefits,
How does it work the defined cont...,
Does the entity have an obligatio...
7
cards
INCOME TAXES (IAS 12)
What is the scope of ias 12 incom...,
What are current income taxes,
What are deferred income taxes
10
cards
ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS (IAS 8)
What are acounting policies def,
What is a change in accounting es...,
What is an error def
12
cards
EVENTS AFTER THE REPORTING PERIOD (IAS 10)
What are events after the reporti...,
What is an adjusting event,
What is a non adjusting event
5
cards
EARNING PER SHARE (IAS 33)
To who is applied ias 33 scope,
Where eps need to be discolsed,
Which types of eps exist
8
cards
FINANCIAL INSTRUMENTS (IFRS 9)
Which are the three measurement c...,
Which are the qualifying criteria...,
What is the contractual cash flow...
12
cards
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IFRS part 2
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