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Advanced Financial Accounting Theory and Practice

This class was created by Brainscape user navneet brar. Visit their profile to learn more about the creator.

By: navneet brar
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Decks in this class (11)

Week 1.1: Pensions
What are pensions 1,
Private vs individual pension plan 2,
What are the 2 categories of pens...
11  cards
Week 1.2: Income tax
Whats the difference between defe...,
What is deferred tax 1,
What are the 2 differences betwee...
7  cards
Week 2: IFRS 9- Financial instruments
What does ifrs 9 financial instru...,
How does ias 32 define a financia...,
What is a financial liability 3
7  cards
Week 2: Assets held for sale
What is the objective of ifrs 5 1,
What is the definition of a disco...,
What are the conditions for somet...
5  cards
Week 3.1: Share-based payments
What are share based payments 1,
What are the benefits of share ba...,
What was the problem with share b...
9  cards
Week 3.2: Earnings per share
What is earning per share eps 1,
What is the formula for basic eps 2,
What happens to eps as number of ...
5  cards
Week 4.2: Accounting theories
What are the 3 types of theories ...,
What is the agency theory agency ...,
What is signalling theory 3
8  cards
Week 5.1: IAS 37 Provisions and contingencies
What is a provision 1,
What is a contingent liability 2,
What is a contingent asset 3
15  cards
Week 5.2: Leasing
How does ifrs 16 identify a lease 1,
Under which conditions is a lease...,
Why might firms prefer to lease r...
7  cards
Week 9: Fair value
What are the 4 measurement bases 1,
What is historical cost 2,
What is fair value 3
10  cards
Week 10: Revenue recognition
What is revenue 1,
What are the complexities in acco...,
What factors affect the level of ...
6  cards

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Advanced Financial Accounting Theory and Practice

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