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vic besa
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Decks in this class (23)
Chapter 5 - SOFP Pt 2
What is deferred consideration 1,
Deferred consideration entries 2,
Entries to unwind the annual disc...
9
cards
Chapter 19 - Provisions
When do we recognize a provision 1,
Special scenarios of provisions 2,
Onerous contracts 3
7
cards
Chapter 8 - Group Accounts Associates
Ownership in associates 1,
Definition of an associate 2,
What is significant influence 3
17
cards
Chapter 9 - Joint Arrangements
Joint arrangements 1,
Accounting standard for joint arr...,
Joint control 3
10
cards
Chapter 10 - Vertical Complex Groups
Complex groups 1,
Control 2,
Sub subsidiary 3
20
cards
Chapter 11 - Mixed Groups
Mixed group d shaped group 1,
Consolidation 2,
Mixed group determinant 3
7
cards
Chapter 12 - Piecemeal Acquisitions
Group structure changes 1,
Accounting for group structure ch...,
Accounting for group structure ch...
16
cards
Chapter 13 - Disposals & Reorganisations
Disposal 1,
Impact on control 2,
Loss of control 3
15
cards
Chapter 14 - Foreign Currency
Starndard dealing with foreign ex...,
Ias 21 2,
Ias 21 provisions 3
28
cards
Chapter 15 - Statement Of Cash Flows
Cash flow statement 1,
Difference between cash and profi...,
Ias 7 statement of cash flow 3
14
cards
Chapter 16 - Group Cash Flow Statement
Geoup cash flows 1,
Cash flow treatment of associates 2,
Treatment of foreign exchange dif...
14
cards
Chapter 26 - EPS
Eps 1,
Ias 33 2,
Eps principle 3
32
cards
Chapter 3 - Cost Of Capital
Dividend valuation model 1,
Dividend growth model 2,
D1 d0 1 g 3
14
cards
Chapter 21 - Leases
Lease payments operating leases 1,
Recognizing a finance lease at in...,
Finance lease treatment of the ex...
26
cards
Chapter 18 - Revenue
Recognition of interest royalties...,
Disclosures in the accounts accor...,
Creation of deferred tax 3
13
cards
Chapter 28 - Segmental Analysis
Segmental analysis standard 1,
What is it 2,
Operating segment criteria 3
7
cards
Chapter 27 - Related Parties
Related party 1,
Related party rules in own accoun...,
Related party rules in group acco...
10
cards
Chapter 22 - Deferred Taxes
Deferred taxes 1,
Deferred tax examples 2,
Permanent difference 3
5
cards
Chapter 27 - Ratio Analysis
Which variable wont impact roce 1,
Gearing ratio 2,
Compute gearing ratio 3
6
cards
Chapter 13 - IFRS 3 Business Combinations
Methods of valuing non controllin...,
Fair value measurement is 2,
Fair value of parent s considerat...
5
cards
Chapter 23 - Financial Instruments 1
Financial instrument 1,
Examples of financial instruments 2,
Accounting standards 3
36
cards
Chapter 24 - Financial Instruments 2
Hybrid instruments 1,
Standard applied 2,
Convertible bond 1000 5 coupon re...
3
cards
Chapter 1 - Share Capital
Theoretical prices values 1,
Theoretical ex rights formula 2,
Fixed charge 3
8
cards
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CIMA - F2
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