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FAR: Financial Accounting & Reporting

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

By: Tessa Conway
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Decks in this class (11)

Proformas
The imcome statement by nature,
The income statement,
The statement of comprehensive in...
12  cards
Chapter 7 - Property, Plant and Equipment
What costs can not be capitalised...,
What costs can be capitalised for...,
When can borrowing costs be capit...
16  cards
Chapter 2 - Format of Financial Statements
The income statement by nature,
The income statement by function,
The statement of comprehensive in...
9  cards
Chapter 3 - Statement of Cash Flows
The statement of cash flows,
What are the benefits of a statem...,
The direct method of calculating ...
4  cards
Chapter 8 - Intangible Assets
When can an intangible asset be r...,
What is the definition for an int...,
What is the accounting treatment ...
9  cards
Chapter 9 - Revenue and Inventories
When do you recognise revenue fro...,
When do you recognise revenue fro...,
Specific scenarios consignment sale
8  cards
Chapter 12 - Provisions and Contingencies
Double entry set up a provision,
When should a provision be recogn...,
Double entry change in provision ...
10  cards
Chapter 10 - Leases
What are the 3 strps to account f...,
What things make a lease a financ...,
The lease liability table arrears
10  cards
IRFSs and IASs
Ifrs 2,
Ifrs 1,
Ifrs 3
40  cards
Chapter 14 - Group Accounts, Basic Principles
What is the purpose of a set of c...,
Double entry when a parent compan...,
What are the steps to prepare a c...
4  cards
Chapter 15 - Group Accounts, Consolidates Statement of Financial Position
W1 group structure,
What are the 5 workings created w...,
W3 goodwill on acquisition
12  cards

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FAR: Financial Accounting & Reporting

  • Class purpose General learning

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