This class was created by Brainscape user vic besa. Visit their profile to learn more about the creator.
By:
vic besa
- decks
- flashcards
- learners
Decks in this class (23)
Chapter 5 - SOFP Pt 2
What is deferred consideration,
Deferred consideration entries,
Entries to unwind the annual disc...
9
cards
Chapter 19 - Provisions
When do we recognize a provision,
Special scenarios of provisions,
Onerous contracts
7
cards
Chapter 8 - Group Accounts Associates
Ownership in associates,
Definition of an associate,
What is significant influence
17
cards
Chapter 9 - Joint Arrangements
Joint arrangements,
Accounting standard for joint arr...,
Joint control
10
cards
Chapter 10 - Vertical Complex Groups
Complex groups,
Control,
Sub subsidiary
20
cards
Chapter 11 - Mixed Groups
Mixed group d shaped group,
Consolidation,
Mixed group determinant
7
cards
Chapter 12 - Piecemeal Acquisitions
Group structure changes,
Accounting for group structure ch...,
Accounting for group structure ch...
16
cards
Chapter 13 - Disposals & Reorganisations
Disposal,
Impact on control,
Loss of control
15
cards
Chapter 14 - Foreign Currency
Starndard dealing with foreign ex...,
Ias 21,
Ias 21 provisions
28
cards
Chapter 15 - Statement Of Cash Flows
Cash flow statement,
Difference between cash and profits,
Ias 7 statement of cash flow
14
cards
Chapter 16 - Group Cash Flow Statement
Geoup cash flows,
Treatment of associates,
Treatment of foreign exchange dif...
14
cards
Chapter 26 - EPS
Eps,
Ias 33,
Eps principle
32
cards
Chapter 3 - Cost Of Capital
Dividend valuation model,
Dividend growth model,
D1 d0 1 g
14
cards
Chapter 21 - Leases
Lease payments operating leases,
Recognizing a finance lease at in...,
Finance lease treatment of the ex...
26
cards
Chapter 18 - Revenue
Recognition of interest royalties...,
Disclosures in the accounts accor...,
Creation of deferred tax
13
cards
Chapter 28 - Segmental Analysis
Segmental analysis standard,
What is it,
Operating segment criteria
7
cards
Chapter 27 - Related Parties
Related party,
Related party rules in own accounts,
Related party rules in group acco...
10
cards
Chapter 22 - Deferred Taxes
Deferred taxes,
Deferred tax examples,
Permanent difference
5
cards
Chapter 27 - Ratio Analysis
Which variable wont impact roce i...,
Gearing ratio,
Compute gearing ratio equity 150k...
6
cards
Chapter 13 - IFRS 3 Business Combinations
Methods of valuing non controllin...,
Fair value measurement is,
Fair value of parent s consideration
5
cards
Chapter 23 - Financial Instruments 1
Financial instrument,
Examples of financial instruments,
Accounting standards
36
cards
Chapter 24 - Financial Instruments 2
Hybrid instruments,
Standard applied,
Convertible bond 1000 5 coupon re...
3
cards
Chapter 1 - Share Capital
Theoretical prices values,
Theoretical ex rights formula,
Fixed charge
8
cards
More about
cima - f2
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study vic besa's CIMA - F2 flashcards for their CIMA class now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
CIMA F2 - Advanced Financial Reportin...
- 3 decks
- 33 flashcards
- 2 learners
Decks:
1 Long Term Finance, 2 Cost Of Capital, 3 Financial Instruments Ias 32 Ifrs 9, And more!
F2 E3 Shea
- 16 decks
- 641 flashcards
- 3 learners
Decks:
Influenza, Acute Bronchitis Pertussis, Asthma, And more!
Cima E1
- 8 decks
- 371 flashcards
- 40 learners
Decks:
Hrm, Marketing And Business Strategy, Marketing Plans Branding Communications, And more!
