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Ben Beard
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Decks in this class (18)
Chapter 1 Introduction to Corporate Reporting
11 components of financial statem...,
12 iasb conceptual framework,
21 the role of auditing
5
cards
Chapter 2 Groups
11 types of investment and control,
12 significant influence 20 50,
12 joint control
33
cards
Chapter 3 Foreign currency translation
11 objectives and scope of ias 21...,
12 definitions,
21 functional currency
11
cards
Chapter 4 Financial instruments: recognition and measurement
11 objective and scope of ias32 f...,
21 ias32 financial instruments pr...,
22 substance of transactions
29
cards
Chapter 5: Share-based payments and distributable profits
11 objective and scope of ifrs 2 ...,
21 equity settled transactions,
22 accounting treatment
17
cards
Chapter 6 Employee benefits
11 objective and scope of ias19 e...,
21 types of pension scheme,
31 accounting treatment defined c...
9
cards
Chapter 7 Reporting of assets and liabilities
11 ias 36 impairment of assets,
12 frequency of impairment reviews,
13 recognition of impairment losses
25
cards
Chapter 8 Industry specific standards
11 ias 40 investment property,
12 change in use,
21 ias 41 agriculture
8
cards
Chapter 9 Revenue
11 revenue recognition,
12 identify the contract,
13 identify the performance oblig...
12
cards
Chapter 10 Leases
11 introduction to ifrs 16 leases,
12 identifying a lease,
13 separating components
12
cards
Chapter 11 Earnings per share
11 objective and scope of ias 33 ...,
21 basic earnings per share,
22 issuing shares at fv
14
cards
Chapter 12 Financial instruments: hedge accounting
11 objective of hedging,
21 the hedged item,
22 the hedging instrument
14
cards
Chapter 13 Income taxes
11 objective and scope of ias 12 ...,
21 current tax accounting treatment,
31 deferred tax
12
cards
Chapter 14 Corporate governance
11 relevance of corporate governance,
21 uk corporate governance code,
31 sarbanes oxley act 2022
3
cards
Chapter 15 The statutory audit process
11 underlying concepts quality ma...,
12 professional scepticism,
21 ethics bribery and money laund...
32
cards
Chapter 16: Other assurance assignments
11 assurance engagements compared...,
12 review of historical financial...,
13 review of interim financial in...
17
cards
Chapter 17: Reporting financial performance
11 ifrs 5 assets held for sale an...,
21 ifrs 8 operating segments,
22 aggregation
10
cards
Chapter 18 Financial statement analysis
11 ratios and relationships,
21 external factors,
22 industry analysis
9
cards
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aca cr
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