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Nick Duley
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Decks in this class (41)
IAS 16
How to calculate cost model 1,
How to calculate revaluation model 2,
How to calcualte revalued amount 3
26
cards
IAS 40
What happens if fair value model ...,
Is investment property depreciate...,
What does the cost include in ini...
20
cards
IAS 40 (Transfers)
When should transfers only need t...,
An example of transfers 2,
Investment property to ppe cost r...
8
cards
General Terminology
What is another name for carrying...,
What can borrowing costs include 2,
Tangible asset recognised 3
17
cards
Disposals (IAS 40)
What does derecognise mean 1,
When should an investment propert...,
What is any gain or loss on dispo...
5
cards
IAS 16 Accounting Entries
At initial recognition 1,
At depreciation 2,
At revaluation upwards 3
7
cards
IAS 40 Accounting Entries
Accounting entries for cost model...,
What if the fair value of the pro...,
What if the fair value of the pro...
5
cards
IAS 23 Accounting Entries
Blank 1
1
cards
FVTPL and FVTOCI (Entries)
Initial fvtpl investment 1,
Initial fvtpl transaction 2,
Subsequent fvtpl gain loss loss c...
7
cards
FSs
What happens with ppe 1,
What happens with revaluation res...,
What happens with depreciation 3
17
cards
Debits and Credits
When an asset increases 1,
When an expense increases 2,
When a company pays dividends 3
17
cards
TB
Equity share capital 1,
Retained earnings 2,
Revenue 3
21
cards
SPL
Order of calculations 1,
What is gross profit 2,
What is pbit 3
10
cards
SFP
Sfp sections 1,
What is non current assets 2,
What is current assets 3
7
cards
SCE
What are the potential columns 1,
What are the potential rows 2,
What must proceeds of share issue...
3
cards
Consolidated SFP
Assets 1,
Equity 2,
Liabilities 3
3
cards
IAS 2
Fifo calculation purchase 1 100 w...,
How to calculate weighted average...,
Weighted average cost per unit ca...
19
cards
SOCF
What is cash generated from opera...,
Example of sopl figures 2,
Example of non cash expenses 3
8
cards
SPL and SFP Steps
How to calculate cost of sales 1,
What standard used for inventory 2,
What can be immediately put in sfp 3
27
cards
SCE Steps
Pfy in nominal ledger 1,
Dividend in nominal ledger 2,
Revaluation in the year 3
8
cards
Deferred tax liabiltiy for FSs (Taxable temporary difference)
1st step 1,
2nd step 2,
3rd step 3
4
cards
Adjusted retained earnings
Calculate gain in disposal 1
1
cards
Movement on deferred tax
Movement equation 1
1
cards
Deferred Tax Revaluation
First step 1,
Second step 2,
Third step 3
4
cards
Deferred Tax Provision
1st step 1,
2nd step 2
2
cards
IAS 41
What are biological assets 1,
What is agricultural produce 2,
How are biological assets recogni...
9
cards
IAS 23
What may borrowing costs include 1,
What is a qualifying asset 2,
What assets are excluded from ias...
14
cards
IAS 38
What intangible assets does ias 3...,
What is an intangible asset 2,
Characteristics of an intangible ...
37
cards
IAS 36
What is impairment loss 1,
What is the carrying amonut 2,
What is the recoverable amount 3
36
cards
IFRS 15
What is a contract 1,
What is a customer 2,
What is income 3
8
cards
IFRS 16
What does ifrs 16 leases not appl...,
What may a lessee elect to accoun...,
What happens with leases with a l...
38
cards
Consolidated SFP Calculations
How to calculate full goodwill on...,
Calculate subsidiary s net assets...,
Calculate nci share of subsidiary...
14
cards
CSFP (Theory)
First component of goodwill calcu...,
What does consideration transferr...,
What is deferred consideration 3
29
cards
CSFP (Practice)
Columns used in csfp 1,
After listing proforma 2,
Common workings in csfp 3
53
cards
CSPL (Practice)
How is impairment measured 1,
How to calculate nci attributable...,
What is included in s total compr...
11
cards
CSFP Adjustments
P and s trade with each other and...,
Just prior to year end company th...,
If parent and subsidiary trade th...
10
cards
CSPL Adjustments
Sales from parent to subsidiary i...,
Intragroup transactions for inter...,
Parent made markup on cost 25 on ...
3
cards
Financial Instruments
What is needed for a financial as...,
Financial asset 2,
Financial liability 3
15
cards
Financial Assets
How is a financial asset initiall...,
Examples of financial asset 2,
Subsequent measurement for financ...
32
cards
Financial Liabilities
Initial measurement 1,
Financial liabilities subsequent ...,
Financial liability key word in q...
11
cards
Convertible Debentures
If convertible debenture issued 1,
How is liability element calculat...,
Which discount rate is used 3
11
cards
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Calculations (FR)
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