This class was created by Brainscape user William Li. Visit their profile to learn more about the creator.
By:
William Li
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Decks in this class (11)
Chapter 1 The Conceptual Framework
Purpose of financial reporting 1,
Qualitative characteristics 2,
Going concern 3
5
cards
Chapter 3 Tangible Non Current Assets
Property plant and equipment ias ...,
Measurement at recognition 2,
Measurement after recognition 3
7
cards
Chapter 4 Intangible Assets
Intangible asset ias38 1,
Recognition 2,
Measurement at recognition 3
5
cards
Chapter 5 Impairment Of Assets
Recoverable amount 1,
Impairment indicators 2,
Cash generating units cgu ias 36 3
6
cards
Chapter 14 Inventories And Bological Assets
Inventories ias 2 1,
Allowable costs per ias 2 2,
Nrv 3
8
cards
Chapter 6 Revenue
Revenue recognition 1,
Revenue from contracts with custo...,
Common types of transactions 3
5
cards
Chapter 13 Provisions
Provisions ias 37 1,
Recognition 2,
Legal and constructive obligations 3
14
cards
Chapter 11 Financial Instruments
Financial asset 1,
Financial liabilities 2,
Classification 3
6
cards
Chapter 12 Leasing
Finance leases ias 17 1,
Ias 17 identifies 5 situations no...,
Accounting treatment 3
9
cards
Chapter 15 Taxation
Current tax ias 12 1,
Deferred tax 2,
Revaluations of non current assets 3
4
cards
Chapter 18 Earnings Per Share
Earnings per share 1,
Changes in equity share capital 2,
Diluted earnings per share 3
6
cards
More about
F7 BPP
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