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lipton Tea
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Decks in this class (27)
Topic 1- Consolidated
When is a group account required,
What are the motives to acquire i...,
What are the list of group accoun...
54
cards
IAS 1 Presentation of Financial Statements
From the consolidated statement o...,
From the consolidated statement o...,
From the consolidated statement o...
14
cards
IAS 3 Business Combinations
What is the objective of ifrs 3,
Key things that are changed in th...,
What is purchased good will
26
cards
IAS 28- Investments in associates and joint ventures
A shareholding of between 20 and ...,
If you have as associate how is t...,
For associates some of the workin...
19
cards
IFRS 11- Joint arrangements
Ifrs 11 defines joint control and...,
What is joint venture definition,
How is joint venture treated ie a...
8
cards
IAS 27 Separate financial statements
In the separate financial stateme...
1
cards
Topic 2- Consolidated Statement of Profit and loss
If a parent and subs have differe...,
What is the key things for cspl oce,
On the consolidated statement of ...
18
cards
Topic 3- single entity financial statemnts
What is the layout of financial p...,
What is the layout for statement ...,
What is the layout for statement ...
3
cards
Topic 4- Analysis of financial statements
What are the performance profitab...,
What is gross profit margin,
What is operating profit margin
43
cards
Topic 5- Earning per share
What is the formula eps used to a...,
What is the basic eps formula,
What does the earnings consist of...
15
cards
Topic 6 non current assets
Under ias 16 property plant and e...,
What is the initial measurement o...,
What costs are included in initia...
33
cards
Topic 7- Intangible assets IAS 38
What is the definition of intangi...,
What does identifiable mean,
What other criteria must an intan...
16
cards
Topic 8 Impairment of assets
What kind of assets does ias 36 i...,
When does an impairment of asset ...,
What is the recoverable amount hi...
11
cards
Topic 9- NCA Held for sale and discontinued operations
Ifrs 5 nca held for sale and disc...,
What is the criteria that must be...,
What steps must be be completed o...
10
cards
Topic 10- Regulatory and conceptual framework
What is the ifrs foundation struc...,
What does the advisory council do...,
Each standard is preceded by an _...
44
cards
Topic 11- Other standards IAS 8 Accounting policies, change in accounting estimates and errors
What issues does ias 8 address,
Ias 8 requires an enterprise to s...,
When can you change accounting po...
7
cards
Topic 11- Other standards IFRS 13- Fair Value Measurement
What does ifrs 13 fair value do,
What is level 1 input,
What is level 2 input
8
cards
Topic 11- Other standards IAS 2 Inventories
According to ias 2 how should inv...,
The cost of inventory is comprise...,
Within cost what kind of cost in ...
8
cards
Topic 11- Other standards IAS 41 Agriculture
What are some of the terms we nee...,
What is a biological asset and ho...,
What is a agriculture produce
15
cards
IFRS 16 Leases
What is a lese definition,
What is the right of use asset,
What is lessee definition
32
cards
13- Financial Instruments
Ifrs 9 financial instrument recog...,
The definition of a financial lia...,
Financial liabilitieswhat is the ...
36
cards
14 Foreign Currency
How should foreign currency and f...,
What is functional currency,
What is presentation currency
14
cards
15 Revenue
If an item is made up of tree com...,
Give examples of non monetary items,
What is revenue and when is it re...
22
cards
16 taxation
What is accounting profit,
What is taxable profit,
What is current tax
12
cards
17 SoCF
What are the headings in scf in o...,
What are operating activities and...,
What are investing activities and...
13
cards
Topic 11- Provisions and contingencies + events after the reporting date
A provision shall be recognised w...,
What are the two types of obligation,
What is legal obligation
16
cards
SBR- Conceptual framework
What is the ifrs foundation struc...,
What does the advisory council do...,
Each standard is preceded by an _...
68
cards
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