This class was created by Brainscape user Thomas Frei. Visit their profile to learn more about the creator.
By:
Thomas Frei
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Decks in this class (13)
Conceptual Framework
Qualitative characteristics of us...,
Enhancing characertistics 2,
Elements of financial statements 3
3
cards
IFRS 13 Fair Value Measurement
Definition of fair value measurem...,
Steps in fair value measurement p...,
What is orderly transaction 3
16
cards
Flashcards IFRS 9
Scope exclusions of ifrs 9 1,
Ifrs 9 when are fin assets recogn...,
Ifrs 9 regular way transactions d...
49
cards
Flashcards IFRS 16
Ifrs 16 scope exclusions 1,
Ifrs 16 definition of a lease 2,
Ifrs 16 when how to identify if c...
34
cards
Flashcards IFRS 15
What contract costs other than th...,
How are capitalised costs other t...,
How are changes to amortisations ...
41
cards
Flashcards IAS 32
What distinguishes financial liab...,
What is a compound financial inst...,
How are non redeemable preference...
9
cards
Flashcards IAS 8
Ias 8 what is the objective 1,
Ias 8 what contain accounting pol...,
Ias 8 how to select apply account...
18
cards
Flashcards IAS 20
Ias 20 what are the scope excepti...,
Ias 20 what are the conditions to...,
Ias 20 how are grans recognised i...
7
cards
Flashcards IAS 21
Ias 21 objective 1,
Ias 21 definition of functional c...,
Ias 21 how are transactions trans...
6
cards
IFRS 7
What is the ifrs 7 objective 1,
What is the scope of ifrs 7 2,
What are ifrs 7 disclosure requir...
6
cards
Flashcards IAS 37
Ias 37 what is the scope of the s...,
Ias 37 definition of provision 2,
Ias 37 definition of present obli...
16
cards
Flashcards IFRS 33
Ias 33 what is the scope 1,
Ias 33 where are eps shown 2,
Ias 33 definition of ordinary sha...
27
cards
Flashcards IAS 40
Ias 40 what is the scope 1,
Ias 40 how to distinguish owner o...,
Ias 40 when are inv prop initiall...
14
cards
More about
IFRS
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