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Decks in this class (17)
A1 - Types of sources of long term funds
What are the 3 sources of long te...,
What is equity 2,
What are the 2 types of shares 3
55
cards
A2. Cost of long term funds
What is the order of repayment in...,
What are the costs of equity 2,
What is the formula for the cost ...
30
cards
B3. IFRS 15 Revenue
What is revenue 1,
What is the 5 step revenue model ...,
What are the steps to identifying...
33
cards
B4. Leases - Lessor accounting
What are the assumptions of ifrs ...,
Who is the lessor 2,
What does the initial measurement...
28
cards
B5. IAS 37 - Provisions, Contingent liabilities and contingent assets
According to ias 37 what is a pro...,
What are examples of past events ...,
What is the rule regarding likeli...
27
cards
B6. IFRS 9 + IFRS 13 + IAS 32 Financial instruments
What is a financial instrument 1,
What are 2 examples of financial ...,
What are the 2 types of financial...
57
cards
B7. IAS 28 Intangible Assets
Under ias 38 what are intangible ...,
What are the different types of i...,
What is goodwill 3
31
cards
B8. IAS 12 - Income Taxes
What is the double entry recognis...,
What is the double entry for reco...,
According to ias 12 what does def...
28
cards
C9/C10. IFRS 10 Consolidated statement of financial position
What are the principles of ifrs 10 1,
What is the parent company 2,
What is the subsidiary 3
40
cards
C11. Consolidated Statement of P/L and OCI
What is the basic consolidation p...,
What does adding income and expen...,
What is the formula for group pro...
21
cards
C12. IAS 28 Associates and joint arrangements
What is the assumption of a 20 50...,
How many lines on the group sfp i...,
How many lines on the group p l i...
34
cards
C13. IAS 21 Foreign transactions and subsidiaries
What are the 2 types of currency ...,
What is functional currency 2,
What is presentation currency 3
25
cards
C14. Consolidated Statement of Change in Equity
What are the 3 columns on the gro...,
What is the format of group equit...,
What does net assets equal 3
6
cards
C15. Consolidated Statement of CFs
What are the 4 headings on a cf s...,
What goes under net cash movement...,
What goes under operating activit...
21
cards
C16. IAS 33 Disclosure Standards
What is the accounting standard t...,
What are the assumptions users of...,
What do related party transaction...
35
cards
D17. Integrated reporting
What are the limitations of finan...,
What is integrated reporting 2,
What info does the triple bottom ...
25
cards
E18. Working with Financial Statements
What is the objective of financia...,
What is the definition of financi...,
What is the approach taken to fin...
60
cards
More about
CIMA F2
- Full test name Unspecified
- Test acronym Unspecified
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