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Camila Allen
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Decks in this class (20)
Employee Benefits
What are the 2 types of pension s...,
What is a defined contribution pe...,
What is a defined benefit scheme
23
cards
Provisions and events after the reporting period
What is an event after the report...,
You only need to adjust the finan...,
What do you do for an event after...
16
cards
Segment Reporting
What is an operating segment disc...,
An operating segment is a compone...,
What are the criteria to aggregat...
7
cards
Related Parties
What is a related party,
A person or member of their close...,
Two entities are related if
5
cards
Adopting New Accounting Standards
What are the key issues to consid...,
What is the date of transition,
At the date of transition how doe...
4
cards
Small and medium entities
Who was ifrs for smes standard is...,
What 4 pieces of content are excl...,
What are some exclusions made for...
5
cards
Agriculture and inventories
What is the definition of a biolo...,
What is the definition of agricul...,
How do you recognise agricultural...
7
cards
Foreign currency in individual financial statements
What is the definition of functio...,
According to ias21 what are the p...,
If primary factors are inconclusi...
8
cards
Share base payments
What are the 2 types of share bas...,
What is the double entry for an e...,
What method is used to value equi...
23
cards
Frameworks
What is the purpose of financial ...,
What are the fundamental qualitat...,
What are the enhancing qualitativ...
24
cards
Profession and ethical duty of an accountant
What are the 5 principles in the ...,
Identify 3 threats to integrity a...,
Name 3 consequences of unethical ...
7
cards
Revenue
Revenue is income arising in cour...,
Revenue is income arising in cour...,
What are the 5 steps for revenue ...
19
cards
Non-current Assets
Ias16 ppe defines ppe as,
What s the difference between rev...,
How are revenue grants treated
23
cards
Leases
What is a lease,
What is a lessor,
What is a lessee
26
cards
Tax
What 2 elements is the tax expens...,
How do you account for current tax,
Pro forma for tax expense in spl
15
cards
Analysis and interpretation
Profitability gross profit margin,
What would an increase in gross p...,
Profitability operating profit ma...
19
cards
Changes and developments in financial reporting
What are cryptocurrencies,
Although crypto can be used to pu...,
With regards to accounting treatm...
18
cards
UK GAAP
0
cards
Performance reporting
What 3 items are on oci that will...,
What 3 items are on oci that may ...,
In assessing going concern accord...
16
cards
Financial Instruments
0
cards
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Strategic Business Reporting
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