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Lauren Tracey
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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
1
cards
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f2 - advanced financial reporting
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