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Ben Beard
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Decks in this class (19)
Chapter 1 Conceptual and regulatory framework
11 bases of accounting,
21 the scope of the conceptual fr...,
22 the objective of general purpo...
15
cards
Chapter 2 Format of financial statements
11 objective of ias 1 presentatio...,
21 fair presentation,
22 going concern
20
cards
Chapter 3 Property, plant, and equipment
11 what is ppe,
21 recognition of ppe,
31 measurement of ppe
26
cards
Chapter 4 Group Accounts: basic principles
11 concept of consolidated accoun...,
12 group accounts,
13 consolidated statement of fina...
8
cards
Chapter 5 Group accounts: consolidated statement of financial position
11 consolidated statement of fina...,
21 intra group adjustments acquis...,
22 intra group transactions
16
cards
Chapter 6 Financial instruments
11 financial instruments introduc...,
21 ias 32 financial instruments p...,
22 presentation of liabilities an...
9
cards
Chapter 7 Foreign currency
11 ias 21 effects of changes in f...,
12 initial settled and unsettled ...,
13 treatment of exchange differences
4
cards
Chapter 8 Revenue and inventories
11 revenue recognition,
12 core principle,
13 five step process for revenue ...
11
cards
Chapter 9 Reporting financial performance
11 ias 8 accounting policies chan...,
12 accounting estimates,
13 prior period errors
13
cards
Chapter 10 Government grants
11 ias 20 accounting for governme...,
12 accounting for revenue grants,
13 accounting for capital grants
8
cards
Chapter 11 Intangible assets
11 ias 38 intangible assets,
12 recognition,
21 types of intangible asset
10
cards
Chapter 12 Provisions and contingencies
11 accounting for uncertainty,
21 recognition criteria,
22 measuring a provision
15
cards
Chapter 13 Earnings per share and distributable profits
11 basic earnings per share,
12 issue of shares at full market...,
13 bonus issue of shares
9
cards
Chapter 14 Leases
11 introduction to leasing,
12 identifying a lease,
21 substance over form
14
cards
Chapter 15 Group accounts: consolidated statements of financial performance
11 principles of the p l,
21 consolidated p l adjustments a...,
22 intra group trading
12
cards
Chapter 16 Group accounts: associates and joint arrangements
11 ias 28 investments in associat...,
12 definition of joint arrangements,
13 joint operations
10
cards
Chapter 19 Group Accounts: disposal of subsidiaries
11 disposal in parent s financial...
1
cards
Chapter 20 Group accounts: consolidated statement of cash flows
11 update to statements of cash f...,
12 accounting treatment of leases,
21 preparation of group statement...
6
cards
Chapter 25 UK GAAP
11 recent changes to uk gaap
1
cards
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aca - far
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