This class was created by Brainscape user Harry Diamond. Visit their profile to learn more about the creator.
By:
Harry Diamond
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Decks in this class (27)
Revenue
Revenue recognition 5 steps,
Ifrs 15,
Ifrs 15 criteria implications
5
cards
Non-current assets
Recognition requirements,
Standard numbers,
Measurement at recognition and after
6
cards
Employee Benefits
Employee benefits ias standard,
Short term benefits include,
Short term paid absences accumula...
9
cards
Provisions, contingencies and PBSE
Definition and recognition provis...,
Provision measurement discounting,
Provision for operating losses on...
8
cards
Financial instruments
Recognition and derecognition ifr...,
Ias 32 definition of financial in...
2
cards
UK part
Borrowing costs,
Development costs,
Goodwill 4 things
19
cards
Assets held for sale
Ifrs 5 requirements,
Recognition
2
cards
Interim FS
Required,
Statement comparatives
2
cards
First time adoption
Ifrs 1 first time adoption need t...
1
cards
Deferred tax
When does it arise,
Tax base ppeprovisionssbpintangibles,
Tax rate
4
cards
Leasing
Identifying a lease,
Lessee customer recognises,
Recognition exemptions
8
cards
Share based payments
Ifrs 2 share based payment defini...,
Cash vs equity share based payments,
Recognition
6
cards
SME
Sme characteristics,
Differences from full ifrs what h...,
Differences from full ifrs accoun...
8
cards
Current issues
Accounting for cryptocurrencies a...,
Cryptocurrency ifrs interpretatio...,
Initial coin offering definition ...
9
cards
Investment property
Investment property definition ias40,
Measurement,
Group investment properties
3
cards
Cashflow
Subsidiary and associate dividends,
Indirect method cashflow proforma...,
Indirect method cashflow proforma...
6
cards
Impairments
When is an asset impaired,
Impairment recognition,
Impairment partial goodwill
3
cards
Intangible assets
Intangible asset criteria,
Measurement acquired researchdeve...
2
cards
NCA held for sale and discontinued operations
Ifrs 5 covers,
When to classify as nca held for ...,
Nca held for sale measurement and...
9
cards
Operating segments
Ifrs 8 why,
Operating segment definition,
Reportable segments criteria
5
cards
Hedge accounting
Why hedge ifrs 9,
Must include a hedging provision ...,
Types of hedging
3
cards
Integrated reporting
Capitals,
Where is it
2
cards
Accounting policies
Policy choice,
Change in policies,
Change in estimates
4
cards
Joint arrangements
Joint arrangements ifrs 11 defini...,
Types of joint arrangements
2
cards
Convertible debenture and derivatives
Convertible debenture definition ...,
Convertible debenturescalculating...,
Derivatives
4
cards
Disclosure of interest in other entities
Ifrs 12 objective,
Disclosures
2
cards
Foreign transactions
Functional currencypresentation c...,
Changes to functional currency,
Foreign to functional
7
cards
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SBR
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