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FR Revision

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

By: jakob wall
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Decks in this class (17)

Assumed Knowledge
0  cards
T1 &T2 Consolidated Statements
What are consolidated accounts 1,
Why would a parent company purcha...,
What are the following accountanc...
31  cards
T3 Single entity financial statements
Blank 1
1  cards
T4 Analysis of financial statements
What is the formula for gross pro...,
What is the formula for operating...,
What is the formula for return on...
23  cards
T5 Earnings per share
What is the accounantcy stand is ...,
Whats is the formula for eps 2,
What is earnings 3
13  cards
T6 Non Current Assets
What is ias 16 1,
When shoudl ias 16 ppe be recogni...,
What is the initial method 3
25  cards
T7 Intangible assets
What is ias 38 and define it 1,
What does identifiable mean 2,
What is the definition of an asset 3
12  cards
T8 Impairment of assets
What is ias 36 1,
What is impairment 2,
What is the recoverbale amount 3
7  cards
T9 Non-current assets held for sale and discontinued operations
What is ias 5 1,
What is the object of ias 5 2,
What is a asset held for sale 3
7  cards
T10 The regulatory and conceptual framework
What is income 1,
What is an expense 2,
Define an asset 3
9  cards
T11 Other statndards
What is ias 8 1,
What is accounting policies 2,
What are the requirements for ias...
28  cards
T12 Leases
What are the two sides of a lease 1,
What is initial recogniton 2,
What is subsequent measurement 3
7  cards
T13 Financial Instruments
What are financial instruments 1,
If you had the following sharehol...,
Explain equity instruments 3
8  cards
T14 Foreign transactions
What is functional currency 1,
What is presentation currency 2,
What indicators can be used to un...
8  cards
T15 Revenue
0  cards
T16 Taxation
Blank 1
1  cards
T17 Statement of cashflows
0  cards

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FR Revision

  • Class purpose General learning

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