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Holly Cutter
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Decks in this class (41)
Revenue
What standard is revenue from con...,
What is the pneumonic for revenue,
What are the five steps for recog...
22
cards
Intangibles
What is the accounting standard f...,
When would you recognise an intan...,
What is the criteria for capitali...
23
cards
Provisions
What is the criteria for a provision,
What is the accounting standard f...,
How do you recognise a provision ...
9
cards
PPE
List the three rules for the reva...,
What is the definition of ppe,
What 4 things cannot be included ...
23
cards
OCI
Is the revaluation of ppe reclass...,
Is the revaluation of investment ...,
Is remeasurement gain or loss on ...
16
cards
Impairment of Assets
What is the accounting standard f...,
When is an asset impaired,
What is the recoverable amount
16
cards
Investment Property
Which accounting standard is inve...,
Where does investment property ge...,
Is there depreciation on investme...
13
cards
NCA held for sale and discontinued operations
What standard is nca s held for s...,
What is the criteria for an asset...,
What is the criteria for a discon...
11
cards
Share based payments
What is the accounting standard f...,
What is the debit and credit for ...,
What is the debit and credit for ...
17
cards
Leases
What is the accounting standard f...,
What is the definition of a lease,
What is the definition of a lessee
46
cards
Fair Value Measurement
What is the accounting standard f...,
What is the definition of fair va...,
How is the fair value for non fin...
28
cards
Employee Benefits
What accounting standard is emplo...,
How do you account for a defined ...,
What determines that a pension is...
19
cards
Deferred tax
What is the accounting standard f...,
Is pup a dt asset or liability,
Is fv adjustment upward on consol...
23
cards
Joint Arrangements
This is a new topic learn,
What is the accounting standard f...,
What is the definition of a joint...
10
cards
Fundamental Ethical and Professional Principles
What are the five principals of e...,
What is the acronym for the five ...,
Explain professional competence a...
15
cards
The Financial Reporting Framework
What is the objective of the conc...,
What does the conceptual framewor...,
What does ias 1 aim to provide
29
cards
Other Reporting Issues
What is ias 20,
When should a company recognise a...,
What are the two types of grant
25
cards
Article 1: Additional Performance Measures
Why would additional performance ...,
What are examples of common apm s,
What do apm s sometimes exclude
12
cards
Article 2: Bin the Clutter
0
cards
Article 3: Using the Business Model of a Company to Help Analyse its Performance
0
cards
Article 4: Concepts of PLOCI
What is the term recycling,
Is the reclassification a choice
2
cards
Article 5: The Conceptual Framework
0
cards
Article 6: Cryptocurrencies
0
cards
Article 7: Deferred tax
0
cards
Article 8: Giving Investors What They Need
0
cards
Article 9: The Sustainable Development Goals
0
cards
Article 10: The Integrated Reporting Framework
0
cards
Consolidated Financial Statements
What is the definition of control...,
What is the accounting standard f...,
What is the acronym fortune crite...
9
cards
Business Combinations
What is the accounting standard f...,
What three things are required fo...,
How will this change with under e...
11
cards
Changes in Group Structure: Disposals
What are the three possible situa...,
What two accounting standards sho...
2
cards
Group statement of cashflows
What are the three main headings ...,
What is the proforma for the cash...,
What is the pneumonic for working...
15
cards
Financial Instruments: Presentation
What is the definition of a finan...,
What is the definition of an equi...,
Under the discussion paper financ...
12
cards
Events after reporting period
What is the accounting standard f...
1
cards
Financial Instruments: Measurement and Recognition
How do you initially recognise a ...,
What are the three main measureme...,
How are financial liabilities mea...
23
cards
Foreign Transactions and Entities
How is a functional currency defined,
What extra consideration is there...,
For individual foreign currency t...
8
cards
Accounting Standards
Presentation of financial statements,
Inventories,
Statement of cash flows
36
cards
Operating Segments
How is an operating segment defined,
What are the thresholds for a rep...,
What is the criteria for aggregation
3
cards
Related Parties
What is the accounting standard,
List all of the potential related...,
Who is not necessarily a related ...
9
cards
Ethics
If you do not follow your account...,
What are the threats,
Who do you go and see if you find...
3
cards
Piecemeal acquisitions
What is the accounting standard f...,
Is the previously owned included ...,
What other calculated is required...
6
cards
Other
List 3 advantages of alternative ...,
What are the 6 capitals included ...,
List 6 things included in an inte...
12
cards
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SBR
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