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

Decks in this class (19)

Integrated Reporting
What does iasb stand for 1,
What are the features of traditio...,
What 3 elements of a report are s...
16  cards
Analysis Of Financial Performance And Position
Profitability ratios 1,
Liquidity what is the current rat...,
Efficiency ratio receivable days ...
10  cards
Revenue From Contrqcts With Customers
How does ifrs15 define revenue 1,
What does revenue not include 3 2,
5 steps revenue contracts 3
13  cards
Leases
Which accounting standard covers ...,
What 3 things need to be id studi...,
What should the lesee recognise a...
14  cards
Long Term Finance
What is equity what is debt 1,
Which shares are paid at the disc...,
What are the types of preference ...
9  cards
IAS33-Earnings Per Share
What ratio does the stock market ...,
Eps why is there a separate adjus...,
Beps calculation what if there s ...
9  cards
Financial Instruments
Ias 32 what is the difference bet...,
Financial liability what is done ...,
Compound instrument what does a c...
11  cards
Income Taxes
What is accounting profit 1,
What is the double entry for curr...,
Under over provision 3
9  cards
Cost Of Long Term Funds
How do we calculate cost of equit...,
What is p0 also known as 2,
Dividend valuation model 3
13  cards
Provisions, Contingent Liabilities + Contingent Assets
What is a provision 1,
Ias 37 recognition of provisions 2,
Accounting treatment 3
8  cards
Consolidated SFP - Workings
How do we work out net assets of ...,
How do we work out goodwill 2,
How do we work out non controllin...
12  cards
Consolidated SFP - Theory
What s the double entry for buyin...,
Control what does the investor co...,
What are 3 ways you can have powe...
13  cards
Consolidated Statement Of Profit Or Loss
What needs to be eliminated 1,
How do we consolidate revenue 2,
How do we calculate mid year acqu...
9  cards
Consolidated Statement Of Changes In Equity
What is the purpose of this state...,
What does the dividends line show 2,
Why do we not account for paying ...
4  cards
Foreign Currency Transactions
What is the functional currency 1,
Consolidation impact when do we t...,
Workings how do we measure na in ...
8  cards
Consolidated Statement Of Financial Position - Maths
Revenue 1,
Cost of sales 2,
Goodwill 3
6  cards
Earnings Per Share Calcs
How do we work out beps if the st...,
What do we do in beps if there ar...,
What do we do if the number of sh...
6  cards
Consolidated Statement Of Cash Flow
Dividends paid to nci 1,
Dividend paid to associate 2,
Retained earnings 3
12  cards
Proficiency 2
Gearing what is included in debt ...,
What is the material information ...,
Diluted earnings per share 3
13  cards

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F2

  • Class purpose General learning

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