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Decks in this class (36)
CH 1. Financial Reporting Framework
What is the conceptual framework 1,
What is the purpose of the concep...,
What are the chapters of the conc...
17
cards
IAS 1 - Presentation of Financial Statements
According to ias 1 presentation o...,
How to identify current liabiliti...,
To be completed 3
3
cards
CH 2. Professional and ethical duty of the Accountant
What are the 5 principles of the ...,
What are the threats to the funda...,
Name the appropriate safeguards t...
8
cards
CH 2. IAS 24 Related Party Disclosures
What is a related party 1,
How do you determine a person is ...,
How do you determine an entity is...
6
cards
CH 2. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
What are accounting policies 1,
When is a change in accounting po...,
How are changes in accounting est...
10
cards
CH 3. Revenue
What is the objective of ifrs 15 ...,
Income revenue contract contract ...,
What are the 5 steps to revenue r...
26
cards
CH 4. NCA - IAS 16 PPE
What does property plant and equi...,
When is ppe ias 16 recognised in ...,
How should ppe ias16 be measured ...
13
cards
CH 4. NCA - Intangible Assets
What are intangible assets 1,
How are intangible assets initial...,
How do you measure an internally ...
7
cards
CH 4. NCA - Fair value measurement (IFRS-13)
What is the purpose of fair value...,
What is the definition of fair va...,
How do you measure the fair value...
7
cards
Ch 4 . NCA - Goverment Grants, Borrowing costs, Agriculture
How are government grants or gove...,
How are government granted recogn...,
How are government granted recogn...
13
cards
CH 4. NCA - Investment Properties IAS 40
What types of assets does investm...,
When is an investment property re...,
How are investment properties ini...
8
cards
CH 4. Nca - Impairments of Assets
And the main accounting issues to...,
What types of assets does ias 36 ...,
How do you identify a potentially...
15
cards
CH4/KAP5 - IFRS 5 Non Current assets Held for sales
Explain the main requirement of i...,
How do you classify a non current...,
How assets for held for disposal ...
8
cards
CH 5. Employee Benefits
What types of employee benefits a...,
What are short term paid benefits...,
How are short term paid absences ...
17
cards
KAP 5 - Inventories
How are inventories initially mea...,
How are inventories subsequently ...,
How is nrv calculated 3
4
cards
Ch 6. Provisions Contingencies and Events after the Reporting Period
And compare the difference to a l...,
How are provisions measured 2,
How are provisions subsequently r...
15
cards
CH.7 Income Taxes (Deferred Tax Assets and Liabilities)
What are the 2 main elements note...,
Define deferred tax liability 2,
Define deferred tax asset 3
22
cards
Ch 8. / KAP.12 - Financial Instruments
What are the definitions of the f...,
What are the definitions of the f...,
What are the definitions of the f...
47
cards
CH 9. Leases - BPP 9 & KAP 8
Ifrs 16 define the following terms 1,
How do you identify a lease 2,
Define lease term and how is it a...
17
cards
CH.10 - Share based payments
Why were ifrs 2 share based payme...,
Share based payment transaction 2,
What are the types of share based...
26
cards
CH. 11 Basic Groups - Consolidation of SFP & SPLOCI
From the shareholders perspective...,
How do investment entities treat ...,
Why can it be difficult to identi...
40
cards
Ch. 12: Changes in group structures: step acquisitions
What is a step acquisition 1,
What are the 4 types of step acqu...,
How is an investment to associate...
6
cards
CH. 13: Changes in group structures: disposals and group reorganisations
Name the 6 scenarios of group and...,
How is a full disposal accounted ...,
How to account for a sub to assoc...
11
cards
Ch 15. Joint Arrangements and Group Disclosures
Joint arrangments joint operation...,
What is the accounting treatment ...,
How are joint ventures accounted ...
4
cards
CH. 14: Non-current assets held for sale and discontinued operations
Discontinued operations 1,
How do you classify non current a...,
How is nca classified held for sa...
12
cards
CH. 16 BASIC FOREX
What are the primary factors to c...,
How are foreign transactions init...,
How are foreign currency items tr...
7
cards
CH. 16. Advanced Forex and Group Forex
Functional currency 1,
How to determine the functional c...,
What are the translation rules fo...
5
cards
CH 17. Group statements of cash flows
What are the objectives of a cash...,
What is the proforma for the indi...,
What is the proforma for the dire...
9
cards
CH. 18 Performance Measures and EPS
Name the different types of stake...,
What are the main categories of r...,
What are the formulas for the fol...
24
cards
CH. 18 IAS34 Interim Reporting & Management Commentary
Define interim reporting and the ...,
What are the minimum components o...,
Define management commentary its ...
4
cards
CH .18 Reportable Segments
Explain the need for ifrs 8 opera...,
How is an operating segment defin...,
When can a reportable segment be ...
7
cards
CH 19. Small and Medium Entities
Explain what is ifrs for small an...,
Define a small or medium entity 2,
What are the problems associated ...
8
cards
CH 20. Current Issues
What are cryptocurrencies and how...,
How can natural disasters affect ...,
What are the main types of crowdf...
17
cards
UK GAAP Requiements
What accounting standards do uk c...,
Discuss the key principles of frs...,
Discuss frs 105 key principles 3
37
cards
Disclosures
Blank 1,
Ifrs 16 leases what are the f s d...
2
cards
Ch 8. / KAP.12 - Financial Instruments Financial Assets and Loss allowance
What are the definitions of the f...,
81 standards which standards affe...,
When can a financial asset and fi...
40
cards
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ACCA SBR - Detailed
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