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Financial Reporting

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

By: David Meaney
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Decks in this class (17)

Consolidated SFP
Working 1 1,
Working 2 2,
Working 3 3
9  cards
Consolidated PL
Three basic principles 1,
Working 2,
Intra group items 3
5  cards
IAS 28 - Investment in Associates
Definition of ias 28 associate 5 ...,
Equity accounting 2,
Disposals 3
3  cards
Interpretation of Financial Statements
Gross profit margin 1,
Operating profit margin 2,
Return on capital employed roce 3
13  cards
Earnings Per Share - IAS 33
Basic eps 1,
Pe ratio 2,
Full market issue 3
6  cards
Non-Current Assets
Ias 16 ppe 1,
Initial measurement 2,
Subsequent measurement 3
11  cards
Intangible Assets
Ias 38 intangible asset def 1,
Initial measurement 2,
Subsequent measurement cost model 3
6  cards
Impairment of Asset
Ias 26 impairment of assets 1,
Recoverable amount value in use 2,
Indicators of impairment 3
6  cards
NCA - Held for Sale / Discontinued Operations - IFRS 5
Assets held for sale 1,
Accounting 2,
Discontinued operation 3
3  cards
Regulatory and Conceptual Framework
Ifrs foundation 1,
Ifrs advisory council 2,
Iasb 3
10  cards
Other Standards
Ias8 accounting policies changes ...,
Estimates and errors 2,
Ifrs 13 fair value measurment 3
8  cards
Leases
Leases ifrs 16 1,
Accounting for a lease 2,
Subsequent measurement of lease l...
5  cards
Financial Instruments
What is a financial asset and lia...,
Asset recognition 2,
Subsequent measurement debt instr...
10  cards
FOREX
Functional currency ias 21 1,
Presented currency 2
2  cards
Revenue
Ifrs 15 revenue from contracts wi...,
5 step recognition 2,
Presentation 3
8  cards
Tax
Ias12 income tax accounting profi...,
Accounting example 2,
Deferred tax 3
5  cards
Cashflows
Cashflows ias7 1,
Lay out operating activities 2,
Lay out investing activites 3
4  cards

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Financial Reporting

  • Class purpose General learning

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