This class was created by Brainscape user Harry Lockyer. Visit their profile to learn more about the creator.
By:
Harry Lockyer
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Decks in this class (19)
1. Conceptual And Regulatory Framework
Framework what is the basic frame...
1
cards
2. Fomat Of Finanvicial Statements
Break up basis assets value is,
Can immaterial items be aggregated,
When is offsetting allowed
17
cards
3. PPE
Do you depreciate assets under co...,
Initial cost of ppe can include,
Directly attributable ppe costs i...
33
cards
4. Financial Instruments
Financial instruments what type o...,
Financial instruments what type o...,
Financial instruments what type o...
27
cards
5. Foreign Currency
Foreign currency monetary items d...,
Foreign currency non monetary ite...,
Foreign currency treatment of exc...
8
cards
6. Revenue And Inventories
The 5 steps to recognise revenue,
When can an entifty only account ...,
Performacne obligatoin definitoin
27
cards
7. Reporting Financial Performance
How do you account for a cnage in...,
Acocuntinf ro vhage inacocntong p...,
Changing accounting poilcy nwhen ...
17
cards
8. Government Grants
Government grants when shoud they...,
Government grants when,
Government grants how can they be...
18
cards
9. Intangible Assets
Intangible assets requirements,
Intangibles is internally generat...,
Intangibles are employee s knowle...
25
cards
10. Provisions And Contingencies
Provisions when should a proviiso...,
Provisions when is a provision pr...,
Provisions what to do if a privii...
33
cards
11. Earnings Per Share and Distributable Profits
Price earnings ratio calculation,
Eps means,
Who does the eps isa apply to
26
cards
12. Leases
Leases definiiton,
Leases when would a customer not ...,
Leases what might an agreement be...
41
cards
13. Group Accounts: Basic Principles
One c buying another de,
One c being bought by another de,
Basic steps to colsoliidaee p l
3
cards
14. Group Accounts: Consolidated SF Position
Consol the 5 basic consol sfp wor...,
Consol net assets of sub how to c...,
Consol nat assets of sub at which...
67
cards
15. Group Accounts: Consol SF Performance
Consol cspl basic steps,
Consol cspl standard workings,
Consol cspl aquisitions part way ...
25
cards
16. Consol: Associates and Joint Arrangements
Consol associates definitoin,
Consol joint arrangements defnition,
Consol joint arrangements 2 types
30
cards
17. Group Accounts
Consol disposals calculation p s ...,
Consol disposals where disclosed ...,
Consol disposals how are disposal...
10
cards
18. Group Accounts: Consolidated Statement Of Cash Flows
Cash flows 3 headings,
Cash flows how are leases treated,
Cash flows rou assets treatment
11
cards
19. UK GAAP
Ifrs v gaap conceptual framework,
Ifrs v gaap,
Ifrs v gaap concepts assets econo...
28
cards
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far
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