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

Decks in this class (16)

Group
What are the objectives of financ...,
What are the fundamental characte...,
What is goodwill 3
33  cards
IFRS 15 Revenue
Five steps of revenue 1,
Identify the contract 2,
Identify the performance obligati...
8  cards
IFRS 16 Leases
What is a lease definition substa...,
Lessee accounting lease asset lia...,
Sale and leaseback arrangement pr...
5  cards
NCA STANDARDS
Ias 16 ppe definition revaluation...,
Ias 23 borrowing costs 2,
Ias 40 investment property defini...
6  cards
IFRS 2 - Share Based Payments
Definition options for ppe option...,
Valuation of option at the grant ...,
Options issued as part of a busin...
4  cards
IAS 19 - Employee Benefits
Ias 19 intro perspective pension ...,
Defined contribution pension sche...,
Defined benefit remeasurement gai...
4  cards
Inventory, EAEOAP & Provision
Ias 2 valuation methods changes i...,
Ias 10 post balance sheet events ...,
Ias 37 provisions contingent asse...
3  cards
Deferred Tax
Deferred tax why we account for i...,
Deferred tax how we account for i...,
Deferred tax trading losses carry...
7  cards
Related Party & Segmental reporting
Ias 24 related party disclosures ...,
Ifrs 8 segmental reporting intro ...
2  cards
IAS 8 - Accounting policies, changes in accounting estimates and Errors
Accounting policies 1,
Accounting estimates 2,
Prior year period errors 3
3  cards
Financial Instruments
What is a financial instrument fi...,
Debt or equity initial recognitio...,
Consequences of classification de...
11  cards
Ethics
Five pillars of ethics oppic 1,
Ethical accounting issues 2,
Types of threats 3
5  cards
Group Cashflow
Advantages limitations stakeholde...,
Indirect method operating activit...,
Indirect method investing activit...
6  cards
Investor focus - Sustainability
Sustainability voluntary disclosu...,
Sustainability reporting issb iss...,
Ifrs s1 general requirements for ...
5  cards
Investor focus - Miscellaneous
Investor focus 1,
Alternative performance measures ...,
Integrated reporting definition b...
6  cards
Investor focus - Current Issues
Crypto currency 1,
Crowd funding 2
2  cards

More about
SBR

  • Class purpose General learning

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