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sbr acca

This class was created by Brainscape user Matthew Kane-Simmons. Visit their profile to learn more about the creator.

By: Matthew Kane-Simmons
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Decks in this class (8)

Part A: Fundamental Ethical And Professional Principles
The financial statements must mee...,
Framework for ethical decision ma...,
Possible ethical threats
7  cards
IFRS & IAS
Ifrs 2,
Ifrs 3,
Ifrs 5
27  cards
Part C5-11: Reporting The Financial Performance Of Entities
Types of post employment benefit ...,
Past service cost definition and ...,
Current service cost definition a...
57  cards
Part F: The Impact Of Changes And Potential Changes In Accounting Regulation
An entities first ifrs financial ...,
The opening ifrs based sfp shall,
Ifrs adoption required disclosures
26  cards
Part E: Interpret Financial Statements For Different Stakeholders
Checklist for analysis of perform...,
Ratio analysis technique,
Earnings per share eps
33  cards
Part D: Financial Statements Of Groups Of Entities
3 elements of a business,
Business combinations acquisition...,
Identifying an acquirer
62  cards
Part C1-4: Reporting The Financial Performance Of Entities
Criteria for ifrs 15,
Ifrs 15 applies to all contracts ...,
Revenue recognition 5 steps
124  cards
Part B: The Financial Reporting Framework
Accounting framework definition,
Purpose of the iasbs framework fo...,
Components of the framework what ...
20  cards

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sbr acca

  • Class purpose General learning

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