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Financial Accounting 21

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

By: Summer Smyth
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Decks in this class (17)

1. Financial reporting
1 what is the difference between ...,
1 what are the 5 fundamental prin...,
1 what are 5 common threats to et...
3  cards
2. Presentation of financial statements
2 what are the 3 buckets of impre...,
2 as per ias 1 para 10 a complete...,
2 what is included in the stateme...
5  cards
3. Revenue
3 what is the gl account contract...
1  cards
4. Income taxes
0  cards
5. Foreign exchange
5 what is the closing rate and th...,
5 what happens to exchange differ...,
5 how are monetary items and non ...
6  cards
6. Fair value measurement
6 what are the three appropriate ...
1  cards
7. Property, plant and equipment
7 what is included in the cost of...,
7 what are the three depreciation...
2  cards
8. Intangible assets
8 what are the three main types o...,
8 what are the main characteristi...
2  cards
9. Financial instruments
9 wat is the definition of a fina...,
9 what are 3 characteristics of d...,
8 in derivatives what are 4 types...
3  cards
10. Impairment of assets
10 what assets are included under...,
10 t f an impairment loss is neve...,
10 how is an impairment loss calc...
3  cards
11. Provisions, employee benefits, contingent liabilities and contingent assets
11 what is one thing provisions h...,
11 what are the three conditions ...
2  cards
12. Leases
What are the main differences bet...
1  cards
13. Business combinations
0  cards
14. Accounting for subsidiaries
0  cards
15. Equity accounting
0  cards
16. Earnings per share (EPS)
0  cards
17. Share-based payments
0  cards

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Financial Accounting 21

  • Class purpose General learning

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