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Anoach Jeevagan
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Decks in this class (22)
Ethical 1 Professional issues
Learn about Ethics - Syllabus A1
12
cards
Consequences of Poor ethics
Syllabus A2
28
cards
The accounting of framework
Syllabus B - Understanding the concept of conceptual Framework
46
cards
Revenue
Learn IFRS 15 and how to recognise Revenue
31
cards
NCA-PPE
Learn about PPE
14
cards
NCA- Held for sale
Held for sale
5
cards
Investment properties
What is an investment property 1,
What is a capital appreciation 2,
Tell me two ways in which we can ...
8
cards
Intangible assets
What are the criteria for it is r...,
If you have control it is probabl...,
When can we recognize amortizatio...
9
cards
Financial Instrument
Types of Financial Instruments
33
cards
Hedging
What is hedging 1,
What is the criteria for hedge be...,
When do you discontinue hedging 3
8
cards
Impairement of Financial Instruments
If there is a significant credit ...,
If there is no significant credit...,
When do we analyse if there is a ...
10
cards
Leases
What are the 3 things we think ab...,
In order to apply right to use as...,
What are the exemptions when we d...
19
cards
Lessor Accounting
Do we decide at the start if the ...,
How do simply know if the lease i...,
Do we decide if the lease is an o...
4
cards
Sale + Leaseback
When the seller sells an asset to...,
When the seller sells it what are...,
When the buyer leases it after th...
5
cards
Employee Benefits
Where do companies put contributi...,
Who are the liabilities in terms ...,
How do we pay our pensioners 3
13
cards
Deferred Tax
In accrual basis for deferred inc...,
If there are more asset caused du...,
What is deferred tax caused by 3
6
cards
Provisions & Events after Reporting date
What are the 3 tests you have to ...,
What is the double entry for prov...,
What are the two type of obligati...
14
cards
Share Based Payment
What are the two types of share b...,
What is the double entry for equi...,
What is the double entry for cash...
22
cards
IFRS 13 Fair Values
What does ifrs 13 fair value defi...,
If the exit price is not the same...,
What are the causes of exit price...
19
cards
IFRS for SME
What are the three main purposes ...,
Who are the users for accounts of...,
Do sme have public accountability 3
11
cards
Other Reporting Issues
What does government grant mean 1,
What are the two types of governm...,
Where do revenue grants get recog...
14
cards
Business Combinations
What is a business combinations 1,
What are the potential considerat...,
What are the potential structures...
6
cards
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Fundamental Ethical And Professional Principles
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