This class was created by Brainscape user Miss Alice Gamper. Visit their profile to learn more about the creator.
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Decks in this class (16)
CH1 - Reporting Framework, Sustainability and Ethics
What are the three ways that fina...,
What are four limitations of fina...,
What has been recently developed ...
49
cards
CH2 Format of Financial Statements
Which ias relates to presentation...,
What are the four main components...,
What are the eight ias 1 principl...
52
cards
CH3 Reporting Financial Performance
If you change an accounting polic...,
If you change an accounting estim...,
If you change an accounting prior...
9
cards
CH4 Fixed Assets
Recognition criteria for ppe 1,
Initial measurement of ppe what c...,
What is the double entry for deco...
52
cards
CH5 Intangibles
Definition of an intangible asset 1,
Identifiability 2,
Recognition 3
15
cards
CH6 Revenue and Inventories
What is the five step model for r...,
Double entry for cash received be...,
Double entry for recognising reve...
13
cards
CH7 Leases
Double entry for initial recognit...,
Double entry for depreciating the...,
Double entry for payments of leas...
15
cards
CH8 financial instruments
Definition financial instrument 1,
Financial instruments fall into t...,
What are not financial assets why 3
36
cards
CH9 provisions, contingencies and events after the reporting period
Definition of provision 1,
What are the golden rules for cre...,
Definition of constructive obliga...
28
cards
CH10 earnings per share and distributable profits
What is eps and where must it be ...,
Ias 33 requires plcs to disclose ...,
Formula for eps 3
15
cards
CH11 analysis and interpretation
What are the three main areas in ...,
What are the profitability effici...,
What are the liquidity ratios sho...
14
cards
CH12 group accounts - basics
Control 1,
Significant influence 2,
No influence 3
14
cards
CH13 consolidated SOFP
Blank 1,
What is the cost of the business ...,
What can the consideration transf...
30
cards
CH14 consolidated SPL
In the cspl what do you do to div...,
Nci at bottom of cspl is of what 2,
How do you deal with sales betwee...
16
cards
CH15 group accounts and joint ventures
Blank 1,
What is an associate in the conte...,
What does significant influence m...
59
cards
CH16 group SCF
Cscf divs paid to the nci working 1,
Cash received from associate what...,
Blank 3
3
cards
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Prof FAR
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