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2022 - FR3

This class was created by Brainscape user Ethan Adams. Visit their profile to learn more about the creator.

By: Ethan Adams
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Decks in this class (15)

IAS 1 - Presentation
When would a requirement be impra...,
When would something be material,
Who are the users of fs
11  cards
IAS 2 - Inventory
At what cost do we measure inventory,
What is net realisable value,
What else do we include in cost
13  cards
IAS 7 - SOCF
What is the objective of the socf,
What does cash comprise of,
What are the components of the socf
13  cards
IAS 8 - Changes in Estimates, Policies, Errors
0  cards
IAS 10 - Events After Reporting Period
What is an event after the report...,
What are the two kinds of events ...,
What is an adjusting event
10  cards
IAS 12 - Income Taxes
What is the tax base of an asset,
What is the tax base of a liability,
Tax base of rev received in advance
20  cards
IAS 16 - PPE
What is ppe used for,
What can we capitalize to cost of...,
When do we impair
13  cards
IAS 23 - Borrowing Costs
What is a qualifying asset,
Which costs do we capitalize to t...,
When will capitalization commence
12  cards
IAS 37 - Provisions (+ Liabilities + Contingent)
What is a liability,
When do we recognize a liability,
What is a provision
29  cards
IAS 38 - Intangible Assets
What is an intangible asset,
What is amortization,
What makes an asset identifiable
20  cards
IAS 39 - Financial Instruments
0  cards
IAS 40 - Investment Property
What is investment property held for,
What is investment property not h...,
What is owner occupied property h...
10  cards
IFRS 5 - Assets Held for Sale
What is the time period for a non...,
When can an entity classify a non...,
What would make a sale highly pro...
15  cards
IFRS 15 - Revenue From Contracts With Customers
What is the definition of a customer,
What would make a contract in the...,
What do we base probability of co...
30  cards
IFRS 16 - Leasing
What is a lease,
What two components are included ...,
What do we do with leases which a...
14  cards

More about
2022 - FR3

  • Class purpose General learning

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