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E. Berli
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Decks in this class (12)
Lecture 1 - Basics of Financial Reporting
Ifrs vs swiss gaap fer,
The int l accounting standards bo...,
The iasb towards a global standar...
14
cards
Lecture 2 - Non-Current Assets
Ppewhat is the difference between...,
Ppedefinition and recognition,
Ppeinitial measurement
30
cards
Lecture 3 - Impairment and Leases
Impairment of assetsimpairment lo...,
Impairment of assetsra measurment,
Impairment of assetsdetermination...
22
cards
Lecture 4 - Financial Intruments
Financial intrumentsifrs 9,
Financial intrumentsdefinition,
Financial intruments2 step classi...
19
cards
Lecture 5 - Provisions and Cash Flows
Provisionsdefinitions,
Provisionsdefinitions,
Provisionsmeasurement
21
cards
Lecture 6 - Revenue Recognition
Revenue recognition5 step model,
Step 1 identify the contractdefin...,
Step 1 identify the contract5 cri...
19
cards
Lecture 7A - Business Combination
Ifrs 10 controlthe four scenarios...,
Ifrs 10 controlextent of influenc...,
Ifrs 10 controldefinition of control
22
cards
Lecture 7B - Intangible Assets
Intangible assetsdefiniton,
Acquisition modelgeneral recognit...,
Intangible assetsways of acquisition
14
cards
Lecture 8 - Disclosure Issues
Segmental reportingpros cons,
Segmental reportingoperating segm...,
Segmental reportingreportable seg...
15
cards
Lecture 9 - Introduction to Auditing
Why auditing accounting vs auditing,
Why auditing economic driver info...,
Why auditing benefits
43
cards
Lecture 11 - Audit Practice
Data analytics4 categories,
Data analyticsbenefits,
Data analyticsevolution of the au...
14
cards
Lecture 12 - Audit Process and Completion
Audit proceduresaudit process,
Audit programrisk assessment and ...,
Audit proceduressubstantive analy...
14
cards
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reporting & auditing
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