This class was created by Brainscape user Harry Lockyer. Visit their profile to learn more about the creator.
By:
Harry Lockyer
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Decks in this class (19)
1. Conceptual And Regulatory Framework
Framework what is the basic frame...
1
cards
2. Fomat Of Finanvicial Statements
Break up basis assets value is 1,
Can immaterial items be aggregated 2,
When is offsetting allowed 3
17
cards
3. PPE
Do you depreciate assets under co...,
Initial cost of ppe can include 2,
Directly attributable ppe costs i...
33
cards
4. Financial Instruments
Financial instruments what type o...,
Financial instruments what type o...,
Financial instruments what type o...
27
cards
5. Foreign Currency
Foreign currency monetary items d...,
Foreign currency non monetary ite...,
Foreign currency where in account...
8
cards
6. Revenue And Inventories
The 5 steps to recognize revenue 1,
When can an entity only account f...,
Performance obligation definition 3
27
cards
7. Reporting Financial Performance
How do you account for a change i...,
Accounting for change in accounti...,
Changing accounting policy when m...
17
cards
8. Government Grants
Government grants conditions when...,
Government grants when is revenue...,
Government grants how can they be...
18
cards
9. Intangible Assets
Intangible assets definition requ...,
Intangibles is internally generat...,
Intangibles are employee s knowle...
25
cards
10. Provisions And Contingencies
Provisions when should a provisio...,
Provisions when is a provision pr...,
Provisions what to do if a provis...
33
cards
11. Earnings Per Share and Distributable Profits
Price earnings ratio calculation 1,
Eps means 2,
Who does the eps isa apply to 3
26
cards
12. Leases
Leases definition 1,
Leases when would a customer not ...,
Leases what might an agreement be...
41
cards
13. Group Accounts: Basic Principles
One c buying another de 1,
One c being bought by another de 2,
Four basic steps to consolidate p...
3
cards
14. Group Accounts: Consolidated SF Position
Consol the 5 basic consol sfp wor...,
Consol net assets of sub how to c...,
Consol net assets of sub at which...
67
cards
15. Group Accounts: Consol SF Performance
Consol cspl basic steps 1,
Consol cspl standard workings 2,
Consol cspl acquisitions part way...
25
cards
16. Consol: Associates and Joint Arrangements
Consol associates definition 1,
Consol joint arrangements definit...,
Consol joint arrangements 2 types 3
30
cards
17. Group Accounts
Consol disposals calculation p s ...,
Consol disposals where disclosed ...,
Consol disposals how are disposal...
10
cards
18. Group Accounts: Consolidated Statement Of Cash Flows
Cash flows 3 headings 1,
Cash flows how are leases treated 2,
Cash flows rou assets treatment 3
11
cards
19. UK GAAP
Ifrs v gaap conceptual framework ...,
Ifrs v gaap concepts qualitative ...,
Ifrs v gaap concepts assets econo...
28
cards
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FAR
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