F2 - Advanced Financial Reporting

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

Decks in this class (21)

F2A - Chapter 1: Long-term finance
What are some sources of external...,
What are shares,
What are ordinary shares
23  cards
F2A - Chapter 2: Cost of capital
What is the cost of equity,
What is the main method of calcul...,
How do we calculate the cost of e...
19  cards
F2B - Chapter 3: Financial Instruments
What is a financial assets,
What is a financial liability,
What is an entity instrument
22  cards
F2C - Chapter 4: Earnings per share
How do you calculate the eps earn...,
What are bonus issues,
How do you calculate the bonus fr...
10  cards
F2B - Chapter 5: Leases
What is a lease,
What is the lessor,
What is a lessee
10  cards
F2B - Chapter 6: Revenue from contracts with customers
What is ifrs 15,
What does ifrs 15 define revenue as,
What does revenue not include
25  cards
F2B - Chapter 7: Provisions, contingent liabilities and contingent assets
What is a provision,
What is a liability,
When can a provision be recognised
12  cards
F2B - Chapter 8: Intangible assets
What is an intangible asset,
When is an asset identifiable,
Why can internally generated inta...
11  cards
F2B - Chapter 9: Income taxes
What is deferred tax,
What is the basis of deferred tax...,
What can cause the difference bet...
7  cards
F2B - Chapter 10: Foreign currency transactions
What does ias 21 dela with,
What is functional currency,
What should an entity consider wh...
8  cards
F2C - Chapter 11: Group accounts - Subsidiaries (CSOFP)
What are the motives of acquiring...,
When does a group exist,
According to ifrs 10 when does an...
20  cards
F2C - Chapter 12: Group accounts - Subsidiaries (CSPLOCI)
If a subsidiary was acquired mid ...,
What will happen to dividends pai...,
What will happen to intra group b...
4  cards
F2C - Chapter 13: Group Accounts - Associates and joint arrangements
What is an associate,
What is significant influence,
According to ias 28 when would an...
8  cards
F2C - Chapter 14: Consolidated statements of changes in equity
What will the two column in a con...,
What is the parent shareholders e...,
Where does the comprehensive inco...
3  cards
F2C - Chapter 15: Consolidated statement of cash flows
What does cash consist of,
What are cash equivalents,
What is a cash flow
12  cards
F2C - Chapter 16: Foreign Subsidiaries
1  cards
F2C - Chapter 17: Related party disclosures
What is a related party,
What are typical related parties,
What is considered not to be rela...
8  cards
F2D - Chapter 18: Integrated Reporting
To help users make decisions what...,
What is integrated reporting,
What is integrated thinking
22  cards
F2E - Chapter 19: Analysis of financial statements
What 4 stages does the garner dat...,
What are the key areas to conside...,
What are the profitability ratios
13  cards
Topics I am struggling
What are the two types of raising...,
What is the cheapest way of raisi...,
What is retained earnings
77  cards
Resit Cards
What is the four stages of the ga...,
What is the descriptive stage of the,
What is the diagnostic stage of t...
17  cards

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F2 - Advanced Financial Reporting

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