This class was created by Brainscape user Top 7 CPALE. Visit their profile to learn more about the creator.
By:
Top 7 CPALE
- decks
- flashcards
- learners
Decks in this class (18)
Conceptual Framework
List of underlying assumption und...,
Cf qualitative characteristics 2,
Fundamental qualitative character...
8
cards
Cash and Cash Equivalent
Measurement of cash in local curr...,
Compensating balance is ______ if...,
Money order part of cash classifi...
16
cards
Receivables
Receivable in general measurement 1,
Two methods for accounting for ba...,
Ar what is most broad direct writ...
33
cards
Inventories
What is lay away sale and who is ...,
Inventories is under pas 2,
As a rule the entity who owns the...
19
cards
Biological Assets
0
cards
Property, Plant & Equipment - P1
Various ways of acquiring ppe 1,
Ppe how to treat sale of samples ...,
Included to the cost of ppe 3
15
cards
Property, Plant & Equipment - P2
Ppe2 subsequent measurement entit...,
Ppe what is cost model 2,
If the ppe becomes idle is deprec...
20
cards
Government Grants PAS 20
Pas 20 par 12 provides that gover...,
Pas 20 what are the two classific...,
Pas 20 what are the rules for the...
7
cards
Borrowing Costs PAS 23
What is borrowing costs 1,
Pas 23 borrowing costs include 2,
Pas 23 qualifying assets include 3
11
cards
Investment in Equity Securities
Investment in equity securities 1,
Investment in equity securities 2,
Investment in equity securities 3
21
cards
Investment In Associate
Investment in associate 1,
Investment in associate 2,
Investment in associate 3
10
cards
Investment in Debt Securities
Investment in debt securities 1,
Investment in debt securities 2,
Investment in debt securities 2
10
cards
Investment Property
Investment property under pas 40 ...,
Investment property examples of i...,
Investment property examples of i...
20
cards
Impairment (PAS 36)
Definition caje impairment is def...,
Scope pas 36 applies in accountin...,
Explain impairment loss cost prin...
13
cards
Wasting Assets and Depletion (PFRS 6)
Explain wasting assets 1,
The total cost of the wasting ass...,
Explain acquisition cost 3
18
cards
Trade and Other Payables
___ is a present obligation of th...,
Essential characteristics of liab...,
Current liabilities are based on ...
7
cards
Estimated Liabilities
Definition and examples 1,
Notes for warranties 2,
Notes for premiums 1 challenge la...
4
cards
Provisions and Contingencies
Definition and examples 1,
Important a provision shall recog...,
Probable means 3
6
cards
More about
FAR
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Top 7 CPALE's FAR flashcards 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?
FAR
- 26 decks
- 1626 flashcards
- 62 learners
Decks:
Bonds, Current Assets Liabilities Ratios, Derivatives Hedging Currency, And more!
FAR 2022
- 31 decks
- 2482 flashcards
- 30 learners
Decks:
1a Conceptual Framework And Standard Set, 1b General Purpose Financial Statements, 1c General Purpose Financial Statements, And more!
FAR
- 31 decks
- 730 flashcards
- 3 learners
Decks:
Chapter 1 Conceptual And Regulatory Fram, Chapter 2 Format Of Financial Statements, Chapter 3 Ppe, And more!
FAR
- 24 decks
- 754 flashcards
- 1 learners
Decks:
General Purpose Financial Reporting For, General Purpose Financial Reporting Nong, Equity, And more!
