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FAPS- LESSON 1

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

By: Thainara Gomes
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Decks in this class (9)

ACCOUNTING PRINCIPLES
What are the accounting principles 1,
Accrual accounting 2,
Going concern 3
8  cards
ELEMENTS OF ACCOUTING SYSTEM
What are the elements of accounti...,
Financial documents 2,
Book of prime entry 3
6  cards
ETHICAL ACCOUNTING PRINCIPLES
Professional competence and due c...,
Integrity 2,
Professional behaviour 3
6  cards
CONCEPTUAL FRAMEWORK- FUNDAMENTAL CHARACTERISTICS
11relevance 1,
12materiality 2,
21 faithful representation 3
7  cards
FRAMEWORK- ENHACING CHARACTERISTICS
Comparability 1,
Verifiability 2,
Timeliness 3
4  cards
THREATS TO PROFESSIONAL ETHICS
Self interest threat 1,
Self review threat 2,
Familiarity threat 3
5  cards
ACCOUNTING STANDARDS AND POLICIES
Ifrs 1,
Ias 2,
Iasb 3
8  cards
USERS OF FINANCIAL STATEMENT
Shareholders 1,
Suppliers 2,
Lenders 3
5  cards
REQUIREMENT OF USERS
Solvency 1,
Statutory requirement 2,
Internal control 3
5  cards

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FAPS- LESSON 1

  • Class purpose General learning

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