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acca financial reporting

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

By: Rosemary Burfoot
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Decks in this class (18)

Tangible Non Current Assets
What does ias 1 say about current...,
What additional types of business...,
How should a question on preparin...
22  cards
Intangible Assets
What is ias 38,
What is an intangible asset,
How are intangible assets measured
9  cards
Impairment of Assets
What is ias 36,
What is an assets recoverable amount,
When must an impairment review be...
11  cards
Non Current Assets Held for sale
What is ifrs 5,
How is a non current asset held f...,
What is the value of an asset hel...
6  cards
Conceptual & Regulatory framework
What are ifrs and ias,
How do ifrs apply to companies,
What are the different areas of ifrs
20  cards
Other Standards
What does ias 8 cover,
How is an accounting policy descr...,
When might changes in accounting ...
14  cards
Financial Assets & Financial Liabilities
What is a financial instrument,
What would we recognise as a fina...,
What is a financial liability
13  cards
Foreign Currency
What does ias21 cover,
How is functional currency define...,
What is a presentation currency
5  cards
Revenue
What does ifrs 15 relate to,
How is a contract identified,
How are performance obligations r...
17  cards
Leases
What does ifrs 16 relate to,
What should be recognised in the ...,
How is the lease liability subseq...
9  cards
Taxation
How is tax expense shown in the s...,
How is tax expense shown in the s...,
How is tax expense shown in the s...
6  cards
Earnings per share
What is earnings per share,
What is meant by a weighted avera...,
What is a bonus issue fraction an...
8  cards
IAS 37 and IAS 10
What do ias 37 and ias 10 relate to,
What is a provision,
When should a provision be recogn...
11  cards
Statement of Cash Flows
What does ias 7 relate to,
What are the activities that crea...,
What are cash equivalents
7  cards
Overall concepts
What are the four questions that ...
1  cards
Consolidated statement of Financial position
What does ifrs 3 relate to,
How is control of an entity deter...,
What is the single entity concept
16  cards
Consolidated statement of Profit or Loss
What are the basic steps for cons...,
How is the nci share of the subs ...,
What are the adjustments that may...
12  cards
Financial Ratios
How is asset turnover calculated,
How is return on capital employed...,
How are the current and quick rat...
8  cards

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acca financial reporting

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