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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 1,
The int l accounting standards bo...,
The iasb towards a global standar...
14
cards
Lecture 2 - Non-Current Assets
What is the difference between cu...,
Definition and recognition 2,
Initial measurement 3
30
cards
Lecture 3 - Impairment and Leases
Impairment loss formula 1,
Ra measurment 2,
Determination of value in use 3
22
cards
Lecture 4 - Financial Intruments
Ifrs 9 1,
Definition 2,
2 step classification of financia...
19
cards
Lecture 5 - Provisions and Cash Flows
Definitions 1,
Constructive source 3 sources 2 e...,
Measurement 3
21
cards
Lecture 6 - Revenue Recognition
5 step model 1,
Definition of contract customer 2,
5 criteria contract 3
19
cards
Lecture 7A - Business Combination
The four scenarios of control 1,
Extent of influence by 2,
Definition of control 3
22
cards
Lecture 7B - Intangible Assets
Definiton 1,
General recognition criteria 2,
Ways of acquisition 3
14
cards
Lecture 8 - Disclosure Issues
Pros cons 1,
Operating segments 2,
Reportable segments 3
15
cards
Lecture 9 - Introduction to Auditing
Accounting vs auditing 1,
Economic driver information risk 2,
Benefits 3
43
cards
Lecture 11 - Audit Practice
4 categories 1,
Benefits 2,
Evolution of the auditor role 3
14
cards
Lecture 12 - Audit Process and Completion
Audit process 1,
Risk assessment and analytical pr...,
Substantive analytical procedures 3
20
cards
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Reporting & Auditing
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