This class was created by Brainscape user Jolita Griguolaite. Visit their profile to learn more about the creator.
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Decks in this class (18)
A. FUNDAMENTAL ETHICAL AND PROFESSIONAL PRINCIPLES
Accountancy and public interest,
Acca s code of ethics and conduct...,
Acca has developed an overall fra...
16
cards
B. THE FINANCIAL REPORTING FRAMEWORK
In order to achieve fair presenta...,
Conceptual framework,
The purpose of the conceptual fra...
35
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - REVENUE
The core principle of ifrs 15 rev...,
The criteria that must be met bef...,
Five step model for revenue recog...
19
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - NON-CURRENT ASSETS
Property plant and equipment ias 16,
Recognition of ppe,
Measurement at recognition ppe
48
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - FINANCIAL INSTRUMENTS
A financial instrument,
A financial asset,
A financial liability
64
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - LEASES
Ifrs 16 leases,
Lease,
Identifying a lease
23
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - EMPLOYEE BENEFITS
Employee benefits ias 19,
Short term benefits,
Accumulating paid absences
22
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - INCOME TAXES
Deferred tax ias 12,
Concepts underlying deferred tax,
Tax base
18
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - PROVISIONS< CONTINGENCIES< EVENTS
Provision ias 37,
Provision recognition,
Provision measurement
18
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - SHARE BASED PAYMENTS
A share based payment transaction,
3 types of share based payment tr...,
Share based payments among group ...
22
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - FAIR VALUE MEASUREMENT
Fair value measurement ifrs 13,
Active market,
Fair value hierarchy
7
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - SME's
Small or medium sized entities of...,
These characteristics mean there ...,
Ifrs for smes scope
19
cards
C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES - OTHER REPORTING ISSUES
Government grants ias 20,
Repayment of government grant,
Ias 41 agriculture
21
cards
D. FINANCIAL STATEMENTS OF GROUPS OF ENTITIES - GROUP ACCOUNTING
Business combination,
Business,
Is transaction a business combina...
68
cards
D. FINANCIAL STATEMENTS OF GROUPS OF ENTITIES - ASSOCIATES
Associate,
Significant influence,
Equity method
17
cards
D. FINANCIAL STATEMENTS OF GROUPS OF ENTITIES - CHANGES
Separate financial statements of ...,
The equity method in the individu...,
Ias 27 dividends
11
cards
D. FINANCIAL STATEMENTS OF GROUPS OF ENTITIES - FOREIGN TRANSACTIONS
Ias 21 the effects of changes in ...,
There are two currency concepts,
Monetary items
21
cards
E. INTERPRET FINANCIAL STATEMENTS FOR DIFFERENT STAKEHOLDERS
Stakeholders,
Stakeholder interests in financia...,
Stakeholder interests in financia...
96
cards
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