This class was created by Brainscape user guy hall. Visit their profile to learn more about the creator.
By:
guy hall
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Decks in this class (18)
CH 1 - reporting framework, sustainability and ethics
What are financial statements use...,
What are financial statements use...,
What is the issb 3
26
cards
CH 2 - format of financial statements
What are the ias1 principles 1,
What standard relates to the prep...,
How are irredeemable preference s...
17
cards
CH 3 - reporting financial performance
What is does ias 8 relate to 1,
When is a change to accounting po...,
How do you change an accounting p...
22
cards
CH 4 - PPE
How do you recognise a government...,
How do you recognise a government...,
What must be satisfied for an ass...
11
cards
CH 5 - Intangible assets
What is an intangible asset 1,
What can never be an intangible a...,
What criteria needs to be met for...
4
cards
CH 6 - Revenue and inventories
What is the 5 step model for reve...,
How should performance obligation...,
How should performance obligation...
6
cards
CH 7 - Leases
What is a lessor 1,
What is a lessee 2,
What is a right of use asset 3
14
cards
CH 8 - Financial instruments
How do you treat a redeemable pre...,
How do you treat an irredeemable ...,
What are treasury shares 3
11
cards
CH 9 - Provisions
What is a provision 1,
What criteria has to be met for a...,
How is a provision treated if it ...
17
cards
CH 10 - EPS
How do you calculate basic eps 1,
How do you convert a py eps figur...,
What is the bonus fraction 3
8
cards
CH 11 - analysis and interpretation
What are the three sections of ra...,
What are the profitability ratios 2,
What are the liquidity ratios 3
13
cards
CH 12 - Group accounts, basic principles
What is an associate 1,
What is a subsidiary 2,
What is an investment 3
11
cards
CH 13 - Group accounts SFP
How do you deal with intra group ...,
What is the de for adjusting for ...,
What is the de for adjusting for ...
15
cards
CH 14 - Group accounts PoL
How do you account for nca transf...,
Blank 2
2
cards
CH 15 - Associates and joint ventures
0
cards
CH 16 - Cash flow statements
0
cards
Misc
What alternative measurement base...,
Under ias 7 where should interest...,
Blank 3
3
cards
PURP adjustments
Parent sells to sub 1,
Sub sells to parent 2,
Parent sells to associate 3
4
cards
More about
FAR
- Class purpose General learning
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