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PFA

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

By: Harry Bowers
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Decks in this class (13)

General Overview (inc Dr and Cr)
Change in depreciation method,
Change in expected useful life or...,
Revaluation
14  cards
Regulatory Environment
What are the four regulatory bodies,
What is the role of the ifrs foun...,
What are the roles and objectives...
4  cards
International Financial Reporting Standards
In what ways are the standards used,
What are the steps to the standar...,
What is the scope and application...
3  cards
The Conceptual Framework
What is the purpose and status of...,
What is the general objective of ...,
What is going concern
10  cards
IAS 16 - PPE
What is included in the initial c...,
When can subsequent expenditure b...,
Separate components inspection an...
10  cards
IAS 38 - Intangible Assets
When can you recognise an intangi...,
How to recognise acquisition of a...,
Can you recognise internally gene...
6  cards
IAS 36 - Impairment of Assets
What is the key rule of impairment,
What are some common indicators o...,
Accounting for impairment of prev...
5  cards
IAS 10 - Events after the Reporting Period
What are adjusting events,
What are non adjusting events,
How are dividends after the repor...
4  cards
IAS 20 - Government Grants
What are the general principles o...,
How do we account for capital gra...,
How do we account for revenue gra...
3  cards
Investment in Subsidiaries and Associates
How do we account for purchase of...,
What is a group,
When are group accounts required
5  cards
Consolidated Statement of Financial Position
What is the pro forma for consoli...,
W1 and w2,
W3
21  cards
Consolidated Statement of Profit or Loss
W1 group structure,
W2 pup,
W3 profit attributable to nci
5  cards
Associates - CSOFP
How does ias 28 recognise signifi...,
How do we account for associates,
How is pup accounted for in assoc...
4  cards

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PFA

  • Class purpose General learning

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