This class was created by Brainscape user Kirsty Hughes. Visit their profile to learn more about the creator.
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Kirsty Hughes
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Decks in this class (17)
Conceptual Framework Definitions
What is an asset,
What is a liability,
What is an economic resource
19
cards
IAS 19
What does ias 19 cover,
What is the accounting treatment ...,
What are ias 19 long term employe...
20
cards
IAS 10
What does ias 10 cover,
What is an adjusting event,
What is a non adjusting event
4
cards
IAS 23
What does ias 23 cover,
Where do borrowing costs normally...,
How do we account for borrowing c...
10
cards
IAS 38
What does ias 38 intangible asset...,
What does identifiable mean,
What does separable mean
13
cards
IAS 37
What is ias 37,
What is a provision,
When do we recognise a provision
20
cards
IAS 16
What are three sections of the st...,
What are the recognition rules fo...,
What are property plant and equip...
12
cards
IFRS 1
What does ifrs 1 cover,
What is required under ifrs 1,
What is the transition date
6
cards
IAS 8
What is ias 8,
What is an operating segment,
Who does ias 8 relate to
8
cards
IFRS 15
What does ifrs 15 cover,
How many stages do you have to re...,
How do you do stage 1 to recognis...
3
cards
IAS 32
What does ias 32 cover,
What is the definition of a finan...,
How are financial instruments shown
9
cards
IFRS 9
What does ifrs 9 relate to,
How do we measure financial asset...,
How do we measure financial liabi...
42
cards
IFRS 3
What does ifrs 3 cover,
What is a business,
What is the concentration test
18
cards
IFRS 5
What is a discontinued activity o...,
What is the criteria to be held f...
2
cards
IAS 7
How does ias 7 define cash equiva...,
What is an example of readily con...,
What are cash equivalents
3
cards
Ethics
What is fret,
What is the objective of financia...,
What is pipco
13
cards
IAS 24
What is ias 24,
What is the objective of ias 24 rpd,
Who is a related party
3
cards
More about
Sbr
- Class purpose General learning
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