This class was created by Brainscape user evie chenery. Visit their profile to learn more about the creator.
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evie chenery
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Decks in this class (14)
S1 - regulation and presentation
What is the accounting equation 1,
What are the business structures 2,
What are limited companies 3
19
cards
S1 - non current assets
What is the asset definition test 1,
What is ppe recognition 2,
What is ppe depreciation 3
8
cards
S1 - intangible assets
What are intangible assets 1,
What is recognition for ia 2,
What is the rule for internally g...
10
cards
S1 - impairment
What is the effect of downwards r...,
What is carrying value 2,
What is fair value 3
13
cards
S1 - liabilities
What is the liability definition ...,
What is the liability recognition...,
What in liability uncertainty 3
13
cards
S1 - share capital
What is capital 1,
What is total owners equity 2,
What are distributable reserves 3
14
cards
S1 - revenue recognition
What are the revenue exclusions 1,
When is revenue recognised 2,
What are construction contracts a...
7
cards
S1 - financial instruments
What are financial instruments 1,
What doesn t count as financial i...,
What are ordinary shares 3
12
cards
S2 - interpretation
What is ratio analysis 1,
What is the interpretation process 2,
Blank 3
3
cards
S2 - cash flows
What are cash equivalents 1,
What is the order of activities 2,
What happens to non cash items 3
5
cards
S2 - consolidation
What is the single entity concept 1,
What is control between p and s 2,
What are group statements 3
14
cards
S2 - associates and joint ventures
What is an associate 1,
What is the equity method 2,
What are upstream and downstream ...
5
cards
S2 - taxation
What is corporation tax 1,
What is tax avoidance 2,
What is tax evasion 3
3
cards
recognition, FS and adjustment
Ppe recognition rules 1,
Intangible asset recognition rules 2,
Impairments 3
18
cards
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Accounting
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