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ACCA Financial Reporting

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

By: Stephen Moule
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Decks in this class (17)

1: Consolidated Statement of Financial Position (CSFP)
What are four motives to acquire ...,
What is ifrs 10,
What is the sole basis for consol...
41  cards
2: Consolidated Statement of Profit or Loss (CSPL)
What must you do to the consolida...,
What is the rule for the statemen...,
What are the two things the csplo...
24  cards
3: Single entity financial statements
What are the 5 things that a comp...,
What are the 5 headings of statem...,
What is the first section in stat...
5  cards
4: Analysis of financial statements
What are the four performance ratios,
What is gross profit margin,
What is gross profit margin
20  cards
5: Earnings per share
What is eps widely regarded as,
Ias 33 earnings per share achieve...,
What is the basic eps calculation
20  cards
6: Non-current assets
0  cards
7: Intangible assets
0  cards
8: Impairment of assets
0  cards
9: Non-current assets held for sale and discontinued operations
0  cards
10: The regulatory and conceptual framework
What kind of approach to the fram...,
What are the two fundamental char...,
What regulatory standards are we ...
55  cards
11: Other standards
What is ias 8,
What is described below the speci...,
What does prudent mean
48  cards
12: Leases
What is a contract or part of a c...,
What is an entity that obtains th...,
What is
22  cards
13: Financial instruments
What can a financial instrument be,
What is ias 32 for financial inst...,
What is ifrs 9 for financial inst...
45  cards
14: Foreign transactions
What is the goal of ias 21,
What is the historic exchange rate,
What is another name for the hist...
25  cards
15: Revenue
0  cards
16: Taxation
0  cards
17: Statement of cashflows
0  cards

More about
ACCA Financial Reporting

  • Class purpose General learning

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