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Stephen Moule
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Decks in this class (23)
1. Introduction to published accounts
What is ias 1 1,
What does ias 1 state that a comp...,
Does ias 1 require companies to u...
30
cards
2. Tangible non-current assets
What is ias 46 1,
What is described below 2,
When should an item of property p...
56
cards
3. Intangible assets
Define an intangible asset 1,
Give four examples of intangible ...,
What is ias 38 3
47
cards
4. Impairment of assets
What is ias 36 1,
What is the objective of ias 36 2,
Ias 36 applies to all assets othe...
17
cards
5. Non-current assets held for sale and discontinued operations
What is ifrs 5 1,
When do we classify a nca as a nc...,
What are the conditions to classi...
13
cards
6. A conceptual and regulatory framework
What is the regulatory framework ...,
Why is the regulatory framework n...,
Accounting standards on their own...
56
cards
7. Conceptual framework: Measurement
What are the four measurement bas...,
How do you measure assets at hist...,
What are five advantages of histo...
6
cards
8. Other standards
What is ias 8 1,
What are the only two reasons you...,
What are the three types of accou...
18
cards
9. Financial assets and financial liabilities
What is a financial instrument 1,
What were some of the issues that...,
What are the three accounting sta...
50
cards
10. Foreign currency
What is ias 21 1,
What are the three types of excha...,
What is the historic rate 3
22
cards
11. Revenue
What are the five steps of revenu...,
Define a contract 2,
What are the 5 criteria for an en...
38
cards
16. Statement of cash flows
What is ias 7 1,
What is the first objective of ia...,
What is the second objective of i...
30
cards
12. Leases
What is a lease 1,
Who is the lessor 2,
Who is the lessee 3
17
cards
13. Taxation
What is ias 12 1,
What are the two elements of tax ...,
What is current tax 3
29
cards
14. EPS
What is ias 33 1,
What are the three ways ias 33 ac...,
What entities does ias 33 apply to 3
20
cards
15. IAS 37 and IAS 10
What is ias 37 1,
What were the three issues prior ...,
Can you set up a provision for re...
25
cards
17. Principles of consolidated financial statements
What is the ifrs definition of a ...,
What is the ifrs definition of a ...,
What are the three elements of co...
4
cards
18. Consolidated statement of financial position
What is w2 and how do we calculat...,
What is w3 2,
How do we do the fv method of nci...
7
cards
19. Consolidated statement of profit or loss
How do we calculate the nci for t...,
What is consolidated sales revenue 2,
What is the consolidated cost of ...
9
cards
20. Associates
What is the definition of an asso...,
What is significant influence 2,
How do we include the associate i...
4
cards
21. Disposals
The gain loss on disposal in the ...,
Where do we disclose the gain 2
2
cards
Standards
What is ias 16 1,
When we dispose of ppe ias 16 how...,
With a revaluation gain of ppe ia...
71
cards
Pocket book
What are the things that go down ...,
What are the ifrs foundation resp...,
What is the iasb responsible for 3
34
cards
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