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CIMA F2

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

By: Senthoori Senthil
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Decks in this class (16)

Chapter 1 - Types and sources of long term funds
What is an ordinary share 1,
What is a preference share 2,
What is a cumulative preference s...
14  cards
Chapter 2 Cost of Long term funds
Define cost of equity 1,
What is the formula for cost of e...,
What is the formula for cost of e...
24  cards
CHAPTER 3 - Revenue
Ifrs 15 revenue recognition a 5 s...,
Copar step 2 performance obligati...,
Copar step 3 determine the transa...
9  cards
Chapter 4 - Leases : lessor accounting
Lease payments operating leases 1,
Finance lease criteria 2,
Operating lease 3
14  cards
Chapter 5 - provisions , contingent liabilities and contingent assets
Define provision 1,
When do we recognise a provision 2,
What are the two possible types o...
6  cards
Chapter 6 - Financial Instruments
Financial instrument 1,
Financial instruments falls into ...,
Financial asset 1 3
9  cards
Chapter 8 - Income taxes
Deferred taxes 1,
Deferred tax examples 2,
Permanent difference 3
6  cards
Chapter 9 - Consolidated Statement Of Financial Position 1
Group structure changes 1,
Accounting for group structure ch...,
Accounting for group structure ch...
16  cards
Chapter 9 - more stuff
Methods of valuing non controllin...,
Fair value measurement is 2,
Fair value of parent s considerat...
5  cards
Chapter 12 - Associates And Joint Arrangements
Ownership in associates 1,
Definition of an associate 2,
What is significant influence 3
21  cards
Chapter 12 more - Joint Arrangements
Joint operation 1,
Joint operation accounting 2,
Joint venture 3
5  cards
Chapter 13 - Foreign transactions and foreign subsidiaries
Starndard dealing with foreign ex...,
Ias 21 2,
Ias 21 provisions 3
28  cards
Chapter 15 - Consolidated statement of cash flows
Cash flow statement 1,
Difference between cash and profi...,
Ias 7 statement of cash flow 3
14  cards
Chapter 16 - Disclosure standards
Eps 1,
Ias 33 2,
Eps principle 3
32  cards
Chapter 16 - Disclosure Standards
Related party 1,
Related party rules in own accoun...,
Related party rules in group acco...
10  cards
Chapter 19 - Working with Financial statements II
Segmental analysis standard 1,
What is it 2,
Operating segment criteria 3
7  cards

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CIMA F2

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