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Adam M
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Decks in this class (36)
CH 1. Financial Reporting Framework
What is the conceptual framwork a...,
What is the purpose of the concep...,
What are the chapters of the conc...
17
cards
IAS 1 - Presentation of Financial Statements
Ias 1 presentation of financial s...,
How to identify current liabiliti...,
To be completed
3
cards
CH 2. Professional and ethical duty of the Accountant
What are the 5 principles of the ...,
What are the threats to the funda...,
Name the appropriate safeguards t...
8
cards
CH 2. IAS 24 Related Party Disclosures
What is a related party,
How do you determine a person rel...,
How do you determine an entity is...
6
cards
CH 2. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
What are accounting policies,
When is a change in accounting po...,
How are changes in accounting est...
10
cards
CH 3. Revenue
311 obiective,
312 key terms,
313 approach to revenue recognition
26
cards
CH 4. NCA - IAS 16 PPE
41 property plant and equipment i...,
411 recognition of ppe ias 16,
412 initial measurement at recogn...
13
cards
CH 4. NCA - Intangible Assets
44 intangible assets ias 38,
442 measurement at recognition,
443 internally generated intangib...
7
cards
CH 4. NCA - Fair value measurement (IFRS-13)
43 fair value measurement ifrs 13,
43 definition of fair value measu...,
431 measurement hierarchy
7
cards
Ch 4 . NCA - Goverment Grants, Borrowing costs, Agriculture
46 government grants ias 20,
461 government grant recognition,
461 government grant recognition
13
cards
CH 4. NCA - Investment Properties IAS 40
45 investment property ias 40,
451 recognition,
452 measurement at recognition
8
cards
CH 4. Nca - Impairments of Assets
42 impairment of assets ias 36,
421 scope asset ias 36 applies to,
422 ldentifying a potentially imp...
15
cards
CH4/KAP5 - IFRS 5 Non Current assets Held for sales
Explain the main requierment of i...,
How do you classify a non current...,
How assets for held for disposal ...
8
cards
CH 5. Employee Benefits
5 intro types of employee benefits,
52 short term paid benefits accou...,
53 short term paid absences
17
cards
KAP 5 - Inventories
How are inventories initially mea...,
How are inventories subsequently ...,
How is nrv evidenced
4
cards
Ch 6. Provisions Contingencies and Events after the Reporting Period
Define a provision and compare th...,
How are provisions measured,
How are provisions subsequently r...
15
cards
CH.7 Income Taxes (Deferred Tax Assets and Liabilities)
What are the 2 main elements note...,
Define deferred tax liability,
Define deferred tax asset
22
cards
Ch 8. / KAP.12 - Financial Instruments
121 definitions financial asset,
121 definitions financial liability,
121 definitions equity compound i...
47
cards
CH 9. Leases - BPP 9 & KAP 8
Lease definitions ifrs 16 define ...,
How do you identify a lease,
Define lease term and
17
cards
CH.10 - Share based payments
1011 introduction,
1012 definitions,
1013 types of transaction
26
cards
CH. 11 Basic Groups - Consolidation of SFP & SPLOCI
Ch11 211 shareholders perspective...,
Ch11 212 investment entities,
Ch11 3 business combination vs pu...
40
cards
Ch. 12: Changes in group structures: step acquisitions
What is a step acquistion,
What are the 4 types of step acqu...,
How is a investment to associate ...
6
cards
CH. 13: Changes in group structures: disposals and group reorganisations
Name the 4 scenarios of group dis...,
How is a full disposal accounted for,
How to account for a sub to assoc...
11
cards
Ch 15. Joint Arrangements and Group Disclosures
Define joint arrangments,
What is the accounting treatment ...,
How are joint ventures accounted for
4
cards
CH. 14: Non-current assets held for sale and discontinued operations
Define discontinued operations,
How do you classify non current a...,
How is nca classified held for sa...
12
cards
CH. 16 BASIC FOREX
Define function currency what are...,
How are foreign transactions reco...,
How are foreign currency items tr...
7
cards
CH. 16. Advanced Forex and Group Forex
Define functional currency presen...,
How to determine the functional c...,
What are the translation rules fo...
5
cards
CH 17. Group statements of cash flows
What are the objectives of a cash...,
What is the proforma for the indi...,
What is the proforma for the dire...
9
cards
CH. 18 Performance Measures and EPS
Name the different types of stake...,
What are the main categories of r...,
What are the formulas for the fol...
24
cards
CH. 18 IAS34 Interim Reporting & Management Commentary
Define interim reporting and the ...,
What are the minimum components of,
Define management commentary and ...
4
cards
CH .18 Reportable Segments
Explain the need for ifrs 8 opera...,
How is an operating segment defin...,
When can a reportable segment be ...
7
cards
CH 19. Small and Medium Entities
Explain what is ifrs for small an...,
Define a small or medium entity,
What are the problems associated ...
8
cards
CH 20. Current Issues
Cryptocurrencies,
Natural disasters,
Crowdfunding
17
cards
UK GAAP Requiements
What accounting standard do uk co...,
Discuss the key principles of frs...,
Discuss frs 105 key principles wh...
37
cards
Disclosures
What are the disclosures for a ri...
2
cards
Ch 8. / KAP.12 - Financial Instruments Financial Assets and Loss allowance
121 definitions financial asset,
121 standards,
122 offsetting
40
cards
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