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Cima F2

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

By: Alice Seale
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Decks in this class (17)

Chpt 3 Intragrp Trading
Cash in transit 1,
Goods in transit 2,
Eliminate intragroup receivables ...
10  cards
Chpt 4 Grp Statements
Intra grp trading transactions in...,
Parent purchases additional equit...,
Transfer ppe 3
3  cards
Chpt 5 Associated
Parent sells to a 1,
If associate sells to parent 2
2  cards
Chpt 6 LT Finance
Bonus issue dr cr 1
1  cards
Chpt 8 Financial Assets
Financial asset held to maturity 1,
Loans and receivables cash flow c...,
Financial asset at fair value thr...
11  cards
Chpt 8 Financial Asset Movements
Financial assets held to maturity...,
Financial assets held to maturity...,
Financial assets held to maturity...
8  cards
Chdpt 9 Leases
Accounting treatment of finance l...,
Ppe depreciation calculation 2,
Sum of digits 3
9  cards
Chpt 10 Share Based Payments
Measurement dr cr 1,
Equity settle transaction 2,
Sar expense calculation 3
3  cards
Chpt 11 Provisions & Deferred Tax
Provision movement in spl 1,
Provision movement in spl 2,
Decommissioning costs 3
6  cards
Chpt 12 Changes In Group Structure
Disposal where control retained e...,
Increase shareholding of subsidia...,
80 to 60 no disposal noncontrolli...
4  cards
Chpt 14 FOREX
Functional currency 1,
Presentation currency 2,
Sofp all assets and liabilities 3
9  cards
Chat 15 SoCF
Cf from investing activities 1,
Cf from financing activities 2
2  cards
Chpr 16 Caculations
0  cards
Chpt 7 Revenue Recognition
Sale of goods when all of the fol...,
Service when all met 2
2  cards
Chpt 4
0  cards
Chpt 16 - Calcuations
Roce 1,
Gross profit margin 2,
Operation profit marging 3
24  cards
Chpt 17 - EPS
Eps 1,
Bonus issue bonus fraction 2,
Rights issue bonus fraction 3
7  cards

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Cima F2

  • Class purpose General learning

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