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Lee B
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Decks in this class (21)
Share Based Payments
What are the two types of share b...,
How do you assign a value to a sh...,
Why would we not adjust the optio...
12
cards
Reporting For SMEs
What is the standard concerning smes,
What is the purpose of ifrs for smes,
Which company qualifies for the i...
6
cards
Employee Benefits
When should employee benefits be ...,
What is a defined contribution an...,
How do we treat a defined benefit...
4
cards
IFRS 13 - Fair Value Measurements
What is a level 1 2 3 instrument,
What if asset is traded in multip...,
How should we review companies wi...
6
cards
Acquisitions & Disposals
What are the four approaches to t...,
How to handle an acquisition disp...,
How to treat a disposal with loss...
9
cards
IFRS 9
Why was ifrs 9 introduced,
How to decide on appropriate clas...,
How does ifrs9 seek to better dea...
6
cards
Performance Reporting
When can we change accounting pol...,
How to treat an accounting policy...,
What are the three elements of a ...
12
cards
Revenue Renognition
What is the five step model to re...,
What are conditions of a contract...,
How to deal with tender fees
5
cards
Non Current Assets
What are the two requirements for...,
How to deal with amortisation in ...,
How to deal with a asset which mo...
5
cards
Segment Reporting
Outline segment reporting,
What is the definition of an oper...,
What are the rules on aggregating...
5
cards
Income Taxes
What is the guiding standard for ...,
When can we recognise a deferred ...
2
cards
Provisions, Contingencies and Post Balance Sheet Events
What are the two standards coveri...,
What is the difference between a ...,
Should we make a provision for a ...
6
cards
Related Parties
What is a related party,
What does arms length mean,
What info needs to be disclosed f...
4
cards
Consolidated Cash Flow Statements
What are the three sections of a ...,
Where to start with operating cas...,
Which goes into the working capit...
4
cards
Convertible Bonds
What is a convertible bond,
How do we initially recognise a c...,
How do we subsequently treat conv...
3
cards
Leases
What were the three main issues w...,
What are the three elements to de...,
What are the exemptions for lease...
11
cards
UK Variants
What is frs105,
What is frs102,
Are borrowing costs capitalised u...
8
cards
Deferred Taxes
What is the calculation for tempo...,
Example of liabilities which do n...,
How are intercompany sales dealt ...
3
cards
Specialised Entities
What is a not for profit organisa...,
Differences between a not for pro...,
Why is comparability difficult wi...
3
cards
Ethics
What is stewardship
1
cards
Accounting Policies
What is the standard governing ac...,
What is a key concept of accounti...,
What would lead to a change in ac...
15
cards
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Strategic Business Reporting - ACCA
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