Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.

Interpreting Financial & Accounting Information Flashcards

Tags: Accounting, Business & Finance, Financial Accounting

Decks in this Class (161):

  • 11 Regulatory Framework Introduction

    1.1 Regulatory framework - introduction

    Sample Cards:
    what is the main objective of financial,
    what does ifrs stand for,
    what does uk gaap stand for
    6 Cards
    Preview Flashcards
  • 12 The Need For A Regulatory Framework

    1.2 The need for a regulatory framework

    Sample Cards:
    what are the two main approaches to regu,
    what is a principles based rather than r,
    what is the advantage of a rules based r
    13 Cards
    Preview Flashcards
  • 13 Agency Theory And The Role Of Corpora

    1.3 Agency theory and the role of corporate governance

    Sample Cards:
    what is agency theory,
    what is the principle agent problem,
    what are agency costs
    5 Cards
    Preview Flashcards
  • 14 The Role Of Financial Accouting Stand

    1.4 The role of financial accouting standards

    Sample Cards:
    name four corporate failures that led to,
    what are the key objectives of financial
    2 Cards
    Preview Flashcards
  • 15 Arguments Against Accounting Regulati

    1.5 Arguments against accounting regulation

    Sample Cards:
    how might rigid accounting regulation be,
    why is it problematic to apply cross ind,
    why do some professions feel that standa
    5 Cards
    Preview Flashcards
  • 16 National Company Law

    1.6 National & company law

    Sample Cards:
    what specific accounting rules does the,
    which standard must uk listed and aim co,
    what arguments have been made against th
    4 Cards
    Preview Flashcards
  • 17 Environmental Reporting

    1.7 Environmental reporting

    Sample Cards:
    what is environmental reporting,
    which companies have a greater burden of,
    what is the environmental audit report
    18 Cards
    Preview Flashcards
  • 18 Social Accounting

    1.8 Social accounting

    Sample Cards:
    what is corporate social responsibility,
    what are the four responsibilities in ca,
    what is an argument against csr
    4 Cards
    Preview Flashcards
  • 19 International Financial Reporting Sta

    1.9 International financial reporting standards

    Sample Cards:
    who developed the ifrs,
    what is the goal of the ifrs,
    how many countries have adopted ifrs as
    11 Cards
    Preview Flashcards
  • 110 Barriers To Global Harmonisation

    1.10 Barriers to global harmonisation

    Sample Cards:
    what 5 factors identified by meek and sa
    1 Cards
    Preview Flashcards
  • 111 Principal Differences Between Ifrs A

    1.11 Principal differences between IFRS and UK GAAP

    Sample Cards:
    what major legal development in 2005 aff,
    how did the frc implement the transition
    2 Cards
    Preview Flashcards
  • Audit Campbell S Notes

    Audit (Campbell's Notes)

    Sample Cards:
    which companies benefit from audit exemp,
    what two main things must the auditor do,
    what is an adverse opinion
    15 Cards
    Preview Flashcards
  • 21 Conceptual Framework Of Financial Rep

    2.1 Conceptual Framework of Financial Reporting

    Sample Cards:
    what is a conceptual framework for finan,
    in what year was the latest version of t
    2 Cards
    Preview Flashcards
  • 22 The Need For A Conceptual Framework

    2.2 The need for a conceptual framework

    Sample Cards:
    why are conceptual frameworks important,
    why would accounting standards developed,
    why might standards based on a single co
    8 Cards
    Preview Flashcards
  • 23 Objectives Of General Purpose Financi

    2.3 Objectives of general purpose financial reporting

    Sample Cards:
    according to the iasb what is the object,
    what are some examples of external users,
    what are some examples of internal users
    9 Cards
    Preview Flashcards
  • 24 Qualitative Characteristics Of Financ

    2.4 Qualitative characteristics of financial information

    Sample Cards:
    what is meant by qualitative characteris,
    what are the two types of qualitative ch,
    what are the fundamental qualitative cha
    10 Cards
    Preview Flashcards
  • 25 Financial Statements And Reporting

    2.5 Financial statements and reporting

    Sample Cards:
    according to the iasb conceptual framewo,
    which section of the iasb conceptual fra,
    what is meant by reporting period
    3 Cards
    Preview Flashcards
  • 26 Assumptions Underlying Financial Stat

    2.6 Assumptions underlying financial statements

    Sample Cards:
    the iasb conceptual framework requires f,
    when are financial statements not prepar
    2 Cards
    Preview Flashcards
  • 27 Elements Of Financial Statements

    2.7 Elements of financial statements

    Sample Cards:
    according to the iasb conceptual framewo,
    what are assets,
    what are liabilities
    6 Cards
    Preview Flashcards
  • 28 Recognition And Derecogition Of The E

    2.8 Recognition and derecogition of the elements of financial statements

    Sample Cards:
    what inherent characteristics must be me,
    do employees qualify as assets,
    what is derecognition
    6 Cards
    Preview Flashcards
  • 29 Measuring The Elements Of Financial S

    2.9 Measuring the elements of financial statements

    Sample Cards:
    what is measurement in terms of accounti,
    what is the purposes of a measurement ba,
    what are the two measurement bases set o
    11 Cards
    Preview Flashcards
  • 210 Presentation And Disclosure

    2.10 Presentation and disclosure

    Sample Cards:
    what is the purpose of the statement of,
    what is meant by oci
    2 Cards
    Preview Flashcards
  • 211 Concepts Of Capital And Capital Main

    2.11 Concepts of capital and capital maintenance

    Sample Cards:
    according to the concept of capital main,
    what are the two main concepts of capita,
    which concept of capital maintenance phy
    9 Cards
    Preview Flashcards
  • 31 Preparation And Presentation Of Singl

    3.1 Preparation and presentation of single entity financial statements

    Sample Cards:
    what is ias1,
    what is the purpose of ias1,
    what four items must be contained within
    3 Cards
    Preview Flashcards
  • 32 Objective Of Financial Statements

    3.2 Objective of financial statements

    Sample Cards:
    why are financial statements useful to s
    1 Cards
    Preview Flashcards
  • 33 Presentation Of Financial Statements

    3.3 Presentation of financial statements

    Sample Cards:
    what does ias1 require with regard to co,
    what does ias1 require with regard to co
    2 Cards
    Preview Flashcards
  • 34 Fair Presentation And Compliance With

    3.4 Fair presentation and compliance with IFRS

    Sample Cards:
    what does ias1 require with regard to co,
    when is departure from ifrs permmitted b
    2 Cards
    Preview Flashcards
  • 35 Overriding Concepts Of Financial Stat

    3.5 Overriding concepts of financial statements

    Sample Cards:
    financial statements are usually prepare,
    what is the accruals concept,
    according to ias1 which information must
    9 Cards
    Preview Flashcards
  • 36 Structure And Content Of Financial St

    3.6 Structure and content of financial statements

    Sample Cards:
    under ias1 where may disclosure of line,
    is an entity required to distinguish bet,
    what information must be clearly disclos
    3 Cards
    Preview Flashcards
  • 37 Statement Of Profit Or Loss And Other

    3.7 Statement of profit or loss and other comprehensive income

    Sample Cards:
    what did the statement of financial posi,
    what does the statement of financial pos,
    what are some examples of assets
    10 Cards
    Preview Flashcards
  • 38 Statement Of Financial Position Balan

    3.8 Statement of financial position (balance sheet)

    Sample Cards:
    why is the statement of profit or loss a,
    what is the most common measure of perfo,
    how is total comprehensive income define
    9 Cards
    Preview Flashcards
  • 39 Statement Of Changes In Equity

    3.9 Statement of changes in equity

    Sample Cards:
    what is equity,
    what are retained earnings,
    companies are required to prepare a stat
    4 Cards
    Preview Flashcards
  • 310 Statement Of Cash Flows

    3.10 Statement of cash flows

    Sample Cards:
    what information does the cash flow stat,
    what items constitute cash and cash equi,
    what is the structure of the statement o
    7 Cards
    Preview Flashcards
  • 41 Other Contents And Features Of Publis

    4.1 Other contents and features of published accounts

    Sample Cards:
    why are accounts published,
    what sections make up the annual report
    2 Cards
    Preview Flashcards
  • 42 Content Of The Annual Report And Acco

    4.2 Content of the annual report and accounts

    0 Cards
    Preview Flashcards
  • 43 The Strategic Report Or Business Revi

    4.3 The strategic report or business review

    Sample Cards:
    what information is contained in the str,
    which companies must prepare a strategic,
    where can the guidelines on preparing th
    11 Cards
    Preview Flashcards
  • 44 The Directors Report

    4.4 The directors' report

    Sample Cards:
    what is the purpose of the directors rep,
    where is the directors report generally,
    which legislation requires preparation o
    4 Cards
    Preview Flashcards
  • 45 Notes To The Accounts

    4.5 Notes to the accounts

    Sample Cards:
    what information is included in the note
    1 Cards
    Preview Flashcards
  • 46 Segment Reporting

    4.6 Segment reporting

    Sample Cards:
    what is segment reporting,
    which standards defines segment reportin,
    segment reporting works on a management
    8 Cards
    Preview Flashcards
  • 47 Reporting The Substance Of Transactio

    4.7 Reporting the substance of transactions

    Sample Cards:
    what is meant by the substance of transa
    1 Cards
    Preview Flashcards
  • 48 Limitations Of Published Accounts

    4.8 Limitations of published accounts

    Sample Cards:
    what are the problems associated with us,
    what is creative accounting,
    what are the problems associated with in
    8 Cards
    Preview Flashcards
  • 51 Interpreting Accounting Policies Base

    5.1 Interpreting accounting policies based on IFRS

    0 Cards
    Preview Flashcards
  • 52 Accounting Policies

    5.2 Accounting policies

    Sample Cards:
    how are accounting policies defined in i,
    what are the two major concerns around t,
    why should a reporting entity apply acco
    10 Cards
    Preview Flashcards
  • 53 Accounting For Inventories

    5.3 Accounting for inventories

    Sample Cards:
    what matters does ias2 deal with,
    what items make up an inventory accordin,
    which assets are not included within the
    10 Cards
    Preview Flashcards
  • 54 Accounting For Property Plant And Equ

    5.4 Accounting for property, plant and equipment

    Sample Cards:
    which standard governs the accounting of,
    how are property plant and equipment def,
    under what circumstances are the costs o
    11 Cards
    Preview Flashcards
  • 55 Accounting For Events After The Repor

    5.5 Accounting for events after the reporting period

    Sample Cards:
    what is the purpose of ias10,
    what are the two types of post period ev,
    what is an adjusting event
    6 Cards
    Preview Flashcards
  • 56 Revenue From Contracts With Customers

    5.6 Revenue from contracts with customers

    Sample Cards:
    what is the role of ifrs 15,
    how does ifrs15 measure the transfer of,
    ifrs 15 uses a 5 step process for revenu
    4 Cards
    Preview Flashcards
  • 57 Provisions Contingent Liabilities And

    5.7 Provisions, contingent liabilities and contingent assets

    Sample Cards:
    what is the purpose of ias 37,
    what is a provision,
    when should a provision be recognised
    5 Cards
    Preview Flashcards
  • 61 Financial Reporting By Groups Of Comp

    6.1 Financial reporting by groups of companies

    Sample Cards:
    what is the definition of a parent compa,
    what is a subsidiary company,
    what is an associate under ias 28
    3 Cards
    Preview Flashcards
  • 62 Requirement To Prepare Consolidated F

    6.2 Requirement to prepare consolidated financial statements

    Sample Cards:
    why are group accounts beneficial for in,
    which standard defines the principle of,
    which groups are exempt from preparing g
    3 Cards
    Preview Flashcards
  • 63 Principles For The Consolidation Of F

    6.3 Principles for the consolidation of financial statements

    Sample Cards:
    according to ifrs 10 what is the princip,
    what are 4 ways in which control can be,
    what is de facto control
    7 Cards
    Preview Flashcards
  • 64 Business Combinations Fair Value Meas

    6.4 Business combinations, fair value measurement and goodwill

    Sample Cards:
    when an acquirer gains control of a busi,
    what does the acquisition method for com,
    what is goodwill
    13 Cards
    Preview Flashcards
  • 65 Consolidated Statement Of Financial P

    6.5 Consolidated statement of financial position

    Sample Cards:
    what are the steps for consolidating the,
    what is the calculation for elimination
    2 Cards
    Preview Flashcards
  • 66 Consolidted Statement Of Comprehensiv

    6.6 Consolidted statement of comprehensive income

    Sample Cards:
    what is the purpose of the consolidated,
    what adjustments are made when consolida,
    what are the key steps for consolidation
    3 Cards
    Preview Flashcards
  • 67 Investments In Associates And Joint V

    6.7 Investments in associates and joint ventures

    Sample Cards:
    what is a joint venture,
    why might an entity conduct some of its,
    which standard deals with accounting for
    7 Cards
    Preview Flashcards
  • 68 The Ias 28 Equity Method

    6.8 The IAS 28 equity method

    Sample Cards:
    what is the equity method as set out in,
    what is an alternative name for the equi
    2 Cards
    Preview Flashcards
  • 69 A Parent Company S Separate Financial

    6.9 A parent company's separate financial statements

    Sample Cards:
    which standard requires a parent company,
    what disclosures must be made when prepa
    2 Cards
    Preview Flashcards
  • 610 Exemptions From Preparing Consolidat

    6.10 Exemptions from preparing consolidated financial statements

    Sample Cards:
    when is a parent exempted from preparing,
    where a parent takes advantage of the ex,
    why are the rules around exclusion of en
    4 Cards
    Preview Flashcards
  • 71 Analysis And Evaluation Of Financial

    7.1 Analysis and evaluation of financial statements

    Sample Cards:
    what are the three methods of fundamenta,
    what are the two methods of trend analys,
    what are the 6 methods of ratio analysis
    3 Cards
    Preview Flashcards
  • 72 The Need For Financial Analysis

    7.2 The need for financial analysis

    Sample Cards:
    financial analysis seeks to draw useful,
    in what way does the concept of stewards,
    what is the main purpose of financial an
    9 Cards
    Preview Flashcards
  • 73 Fundamental Analysis

    7.3 Fundamental analysis

    Sample Cards:
    what is fundamental analysis,
    what types of factors does fundamental a,
    what are the objectives of fundamental a
    7 Cards
    Preview Flashcards
  • 74 Economic Analysis

    7.4 Economic analysis

    Sample Cards:
    according to the national bureau of econ
    1 Cards
    Preview Flashcards
  • 75 Industry Analysis

    7.5 Industry analysis

    Sample Cards:
    why is industry analysis useful to a com,
    according to julius grodinskys industry,
    what are the three main aspects that a c
    4 Cards
    Preview Flashcards
  • 76 Company Analysis

    7.6 Company analysis

    Sample Cards:
    what information is used in company anal,
    what elements are always included in com
    2 Cards
    Preview Flashcards
  • 77 Trend Analysis

    7.7 Trend analysis

    Sample Cards:
    what is trend analysis,
    what are the two types of trend analysis,
    what is horizontal trend analysis
    8 Cards
    Preview Flashcards
  • 78 Ratio Analysis

    7.8 Ratio analysis

    Sample Cards:
    what is ratio analysis,
    why are ratios particular useful in fina,
    what are the five categories of financia
    3 Cards
    Preview Flashcards
  • 79 Profitability Ratios

    7.9 Profitability ratios

    Sample Cards:
    what is the purpose of profitability rat,
    what is profitability a measure of,
    what are the two categories of profitabi
    17 Cards
    Preview Flashcards
  • 710 Limitations Of Ratio Analysis

    7.10 Limitations of ratio analysis

    Sample Cards:
    ratio analysis allows business owners to,
    what is window dressing
    2 Cards
    Preview Flashcards
  • 711 Earnings Management Or Creative Acco

    7.11 Earnings management or creative accounting

    Sample Cards:
    what has historically been the main caus,
    what are the two sub types of fraud,
    is it the responsibility of the auditor
    15 Cards
    Preview Flashcards
  • 81 Financial Markets And The Identificat

    8.1 Financial markets and the identification of financing needs

    Sample Cards:
    what are the three main categories of fi
    1 Cards
    Preview Flashcards
  • 82 Financial Markets

    8.2 Financial markets

    Sample Cards:
    what is a financial market,
    what are stocks,
    what is an investor
    15 Cards
    Preview Flashcards
  • 83 Private Versus Public Markets

    8.3 Private versus public markets

    Sample Cards:
    what is meant by private market,
    what are the advantages of private marke,
    what are the disadvantages of private ma
    8 Cards
    Preview Flashcards
  • 84 The Role Of The Stock Exchange

    8.4 The role of the stock exchange

    Sample Cards:
    what are the three main global stock exc,
    what other services other than securitie
    2 Cards
    Preview Flashcards
  • 85 Efficient Market Hypothesis

    8.5 Efficient market hypothesis

    Sample Cards:
    what is the efficient market hypothesis,
    according to the emh the market price of,
    fama identified three levels of market e
    3 Cards
    Preview Flashcards
  • 86 Alternative Investment Market

    8.6 Alternative investment market

    Sample Cards:
    what is the alternative investment marke,
    when was aim launched,
    how many companies are currently listed
    4 Cards
    Preview Flashcards
  • 87 The Role Of Other Sources Of Finances

    8.7 The role of other sources of finances: private markets

    Sample Cards:
    what is an institutional investor,
    what are the main types of institutional,
    what is private equity finance
    15 Cards
    Preview Flashcards
  • 88 Identification Of Financing Needs Bud

    8.8 Identification of financing needs: budgeting and forecasting

    Sample Cards:
    the financing needs of an organisation m,
    what is meant by budgeting,
    what is a cash budget
    12 Cards
    Preview Flashcards
  • 89 The Need For Cash And Cash Management

    8.9 The need for cash and cash management

    Sample Cards:
    why is cash essential to a business,
    what is cash management,
    what is the goal of cash management
    12 Cards
    Preview Flashcards
  • 91 Sources Of Long Term Finance

    9.1 Sources of long-term finance

    Sample Cards:
    why is capital important for a company,
    whow is long term finance usually define,
    what are the two broad types of finance
    7 Cards
    Preview Flashcards
  • 92 Equity Or Ordinary Shares

    9.2 Equity or ordinary shares

    Sample Cards:
    what is meant by authorised share capita,
    what is nominal share value,
    what is the market price of shares
    11 Cards
    Preview Flashcards
  • 93 Retained Earnings

    9.3 Retained earnings

    Sample Cards:
    what are retained earnings,
    what are the advantages of using retaine,
    what are the disadvantages of using reta
    3 Cards
    Preview Flashcards
  • 94 Preference Shares

    9.4 Preference shares

    Sample Cards:
    what are preference shares,
    why may preference shares be treated as,
    what is a cumulative preference share
    8 Cards
    Preview Flashcards
  • 95 Debentures And Bonds

    9.5 Debentures and bonds

    Sample Cards:
    what is a bond,
    what is the most common form of long ter,
    can debentures be traded
    12 Cards
    Preview Flashcards
  • 96 Bank And Institutional Loans

    9.6 Bank and institutional loans

    Sample Cards:
    why are bank institutional loans usually,
    why do banks usually only offer long ter,
    what is a covenant
    4 Cards
    Preview Flashcards
  • 97 Leasing

    9.7 Leasing

    Sample Cards:
    what is a leasing agreement,
    what is a finance lease,
    what is an operating lease
    7 Cards
    Preview Flashcards
  • 98 Hire Purchase

    9.8 Hire purchase

    Sample Cards:
    what is meant by hire purchase,
    what are the advantages of a hire purcha,
    what are the disadvantages of a hire pur
    4 Cards
    Preview Flashcards
  • 99 Securitisation Of Assets

    9.9 Securitisation of assets

    Sample Cards:
    what is securitisation,
    what is a special purpose vehicle,
    which accounting scandal involved spvs
    6 Cards
    Preview Flashcards
  • 910 Private Finance Initiatives

    9.10 Private finance initiatives

    Sample Cards:
    what is the private finance initiative p,
    when was pfi introduced in the uk,
    what is the typical repayment term for a
    6 Cards
    Preview Flashcards
  • 911 Government Grants And Assistance

    9.11 Government grants and assistance

    Sample Cards:
    what are government grants,
    what is the enterprise finance guarantee,
    what are the advantages of government gr
    4 Cards
    Preview Flashcards
  • 101 Sources Of Short Term Finance

    10.1 Sources of short-term finance

    Sample Cards:
    what is short term finance also known as,
    are external or internal sources of fina
    2 Cards
    Preview Flashcards
  • 102 Exernal Sources Of Short Term Financ

    10.2 Exernal sources of short-term finance

    Sample Cards:
    what are some examples of external sourc
    1 Cards
    Preview Flashcards
  • 103 Bank And Institutional Loans

    10.3 Bank and institutional loans

    Sample Cards:
    what is the most popular type of externa,
    why are bank and institutional loans so,
    when is a loan considered short term
    8 Cards
    Preview Flashcards
  • 104 Overdrafts

    10.4 Overdrafts

    Sample Cards:
    what is an overdraft,
    how do banks make profit from overdrafts,
    what is the london interbank offered rat
    5 Cards
    Preview Flashcards
  • 105 Bills Of Exchange

    10.5 Bills of exchange

    Sample Cards:
    what is another name for a bill of excha,
    what is meant by a draft,
    who are the three parties involved in a
    5 Cards
    Preview Flashcards
  • 106 Debt Factoring

    10.6 Debt factoring

    Sample Cards:
    what is debt factoring,
    what are the two types of debt factoring,
    what are the advantages of debt factorin
    4 Cards
    Preview Flashcards
  • 107 Invoice Discounting

    10.7 Invoice discounting

    Sample Cards:
    what is invoice discounting,
    what are the advantages of invoice disco,
    what are the disadvantages of invoice di
    3 Cards
    Preview Flashcards
  • 108 Alternative Finance And Web Innovati

    10.8 Alternative finance and web innovations

    Sample Cards:
    of what does alternative finance consist,
    why has alternative finance become so po,
    what are 3 examples of crowdfunding plat
    8 Cards
    Preview Flashcards
  • 109 Internal Sources Of Short Term Finan

    10.9 Internal sources of short-term finance

    Sample Cards:
    what are examples of short term internal
    1 Cards
    Preview Flashcards
  • 1010 Controlling Working Capital

    10.10 Controlling working capital

    Sample Cards:
    what items make up working capital,
    how can working capital be reduced
    2 Cards
    Preview Flashcards
  • 1011 Reducing Inventory Levels

    10.11 Reducing inventory levels

    Sample Cards:
    what costs are associated with holding i,
    what is the idea behind inventory manage,
    what are the advantages of reducing inve
    4 Cards
    Preview Flashcards
  • 1012 Tighter Credit Control

    10.12 Tighter credit control

    Sample Cards:
    what is tighter credit control strategy,
    what are the advantages of tighter credi,
    what are the disadvantages of tighter cr
    3 Cards
    Preview Flashcards
  • 1013 Delaying Payments To Payables

    10.13 Delaying payments to payables

    Sample Cards:
    how can delaying payment to payables cre,
    why can delaying payment to payables be,
    what are the advantages of delaying paym
    4 Cards
    Preview Flashcards
  • 1014 Sale Of Redundant Assets

    10.14 Sale of redundant assets

    Sample Cards:
    what are the advantages of sale of redun,
    what are the disadvantages of sale of re
    2 Cards
    Preview Flashcards
  • 1015 Retained Profits

    10.15 Retained profits

    0 Cards
    Preview Flashcards
  • 111 The Cost Of Capital And Capital Stru

    11.1 The cost of capital and capital structure

    Sample Cards:
    what is capital structure,
    what is waac
    2 Cards
    Preview Flashcards
  • 112 The Importance Of The Cost Of Capita

    11.2 The importance of the cost of capital

    Sample Cards:
    what is the cost to the company of capit,
    why is the cost of capital an important,
    in what 2 ways do financial managers use
    3 Cards
    Preview Flashcards
  • 113 The Cost Of Equity Using The Capital

    11.3 The cost of equity using the capital asset pricing model

    Sample Cards:
    what is the cost of equity,
    what are the two models for determining,
    who developed the capital asset pricing
    13 Cards
    Preview Flashcards
  • 114 Cost Of Capital Using The Dividend V

    11.4 Cost of capital using the dividend valuation model

    Sample Cards:
    what is the dividend valuation model of,
    what is the calculation for the dividend
    2 Cards
    Preview Flashcards
  • 115 The Cost Of Debt

    11.5 The cost of debt

    Sample Cards:
    what does the cost of debts refer to,
    why is the cost of debt usually expresse,
    what are trredeemable debts
    5 Cards
    Preview Flashcards
  • 116 The Weighted Average Cost Of Capital

    11.6 The weighted average cost of capital

    Sample Cards:
    what is the weighted average cost of cap
    1 Cards
    Preview Flashcards
  • 117 Capital Structure

    11.7 Capital structure

    Sample Cards:
    what is meant by capital structure,
    how is the value of a company calculated
    2 Cards
    Preview Flashcards
  • 118 Factors Affecting Capital Structure

    11.8 Factors affecting capital structure

    Sample Cards:
    what factors must a company consider whe,
    what factors relating to financial geari,
    what factors relating to growth must be
    8 Cards
    Preview Flashcards
  • 119 Financial Gearing

    11.9 Financial gearing

    Sample Cards:
    what is financial gearing,
    which is usually cheaper debt or equity,
    how is financial gearing calculated
    8 Cards
    Preview Flashcards
  • 1110 Operating Gearing

    11.10 Operating gearing

    Sample Cards:
    what does operating gearing measure,
    give one way in which operating gearing
    2 Cards
    Preview Flashcards
  • 1111 The Traditional Approach To Capital

    11.11 The traditional approach to capital structure

    Sample Cards:
    what is the traditional approach to capi,
    what are the limitations of the traditio
    2 Cards
    Preview Flashcards
  • 1112 The Modigliani And Miller Theory Of

    11.12 The Modigliani and Miller theory of capital structure

    Sample Cards:
    what is the basis concept of the modigli
    1 Cards
    Preview Flashcards
  • 1113 Real World Approaches

    11.13 Real world approaches

    Sample Cards:
    what is the pecking order theory of pref,
    what real world factors might affect cap
    2 Cards
    Preview Flashcards
  • 121 Working Capital Management

    12.1 Working capital management

    Sample Cards:
    what items are included in working capit
    1 Cards
    Preview Flashcards
  • 122 The Nature And Purpose Of Working Ca

    12.2 The nature and purpose of working capital]

    Sample Cards:
    how is working capital calculated,
    what is a current asset,
    what is permanent working capital
    4 Cards
    Preview Flashcards
  • 123 The Working Capital Cycle

    12.3 The working capital cycle

    Sample Cards:
    what is the working capital cycle wcc,
    at what point does the working capital c,
    what factors affect the length of the wo
    8 Cards
    Preview Flashcards
  • 124 Working Capital Management Profitabi

    12.4 Working capital management: profitability versus liquidity

    Sample Cards:
    why is it problematic to hold too much w,
    what is meant by overcapitalisation,
    what is overtrading
    4 Cards
    Preview Flashcards
  • 125 Working Capital Ratios

    12.5 Working capital ratios

    Sample Cards:
    what is current ratio,
    why is a current ratio of less than 1 pr,
    what is quick ratio
    10 Cards
    Preview Flashcards
  • 126 The Management Of Inventories

    12.6 The management of inventories

    Sample Cards:
    what is the main objective of inventory,
    what is the re order level rol in invent,
    why must a buffer level of inventory be
    20 Cards
    Preview Flashcards
  • 127 The Management Of Recievables

    12.7 The management of recievables

    Sample Cards:
    what are receivables,
    what is the ultimate goal of receivables,
    what factors might affect the size of re
    10 Cards
    Preview Flashcards
  • 128 The Management Of Payables

    12.8 The management of payables

    Sample Cards:
    what is the objective of payables manage
    1 Cards
    Preview Flashcards
  • 131 Risk Assessment In Investment Apprai

    13.1 Risk assessment in investment appraisal technique

    0 Cards
    Preview Flashcards
  • 132 Risk And Investment Decisions

    13.2 Risk and investment decisions

    Sample Cards:
    how is risk manifested in investment dec
    1 Cards
    Preview Flashcards
  • 133 Risk Assessment Models

    13.3 Risk assessment models

    Sample Cards:
    give examples of non probabilistic appro,
    give examples of probabilistic approache
    2 Cards
    Preview Flashcards
  • 134 Sensitivity Analysis

    13.4 Sensitivity analysis

    Sample Cards:
    what is sensitivity analysis,
    what is the methodology for sensitivity,
    what are the advantages of sensitivity a
    4 Cards
    Preview Flashcards
  • 135 Scenario Analysis

    13.5 Scenario analysis

    Sample Cards:
    what is scenario analysis,
    how is scenarios analysis conducted,
    what are the key weaknesses of scenario
    3 Cards
    Preview Flashcards
  • 136 Simulation Modelling

    13.6 Simulation modelling

    Sample Cards:
    the monte carlo simulation method is an,
    what are the key weakenesses of the mont
    2 Cards
    Preview Flashcards
  • 137 Expected Net Present Value

    13.7 Expected net present value

    Sample Cards:
    what is the methodology for calculating,
    what are the advantages of the expected,
    what are the disadvantages of the expect
    7 Cards
    Preview Flashcards
  • 138 Event Tree Diagrams

    13.8 Event tree diagrams

    Sample Cards:
    what is an event tree diagram,
    what are the steps followed to produce a,
    what are the limitations of event tree d
    3 Cards
    Preview Flashcards
  • 139 The Role Of Portfolio Management

    13.9 The role of portfolio management

    Sample Cards:
    what is a portfolio,
    what are the key elements of a good port,
    what is meant by asset allocation in por
    9 Cards
    Preview Flashcards
  • 141 Company Analysis And Business Valuat

    14.1 Company analysis and business valuation methods

    0 Cards
    Preview Flashcards
  • 142 Investment Valuation Ratios

    14.2 Investment valuation ratios

    Sample Cards:
    what ratios provide useful data for ordi,
    what is the dividend payout ratio,
    what is the dividend yield ratio
    4 Cards
    Preview Flashcards
  • 143 Earnings Per Share

    14.3 Earnings per share

    Sample Cards:
    what is meant by earnings per share and,
    is it better to have a higher or lower e,
    what is meant by basic eps earnings per
    6 Cards
    Preview Flashcards
  • 144 Price Earnings Ratio

    14.4 Price/earnings ratio

    Sample Cards:
    what does the price earnings ratio measu,
    how is the industry average price earnin,
    is is better to have a higher or lower p
    4 Cards
    Preview Flashcards
  • 145 Relative Value Measures

    14.5 Relative value measures

    Sample Cards:
    what is relative value a measure of,
    what are the steps in relative value ana
    2 Cards
    Preview Flashcards
  • 146 Valuation Using Dividend Discount Mo

    14.6 Valuation using dividend discount model

    Sample Cards:
    what is the dividend discount model ddm,
    what assumptions are made when calculati,
    how is the value of stock calculated usi
    4 Cards
    Preview Flashcards
  • 147 Valuation Using Discounted Cash Flow

    14.7 Valuation using discounted cash flows

    Sample Cards:
    what are discounted cash flow dcf calcul
    1 Cards
    Preview Flashcards
  • 148 Valuation Using The Capital Asset Pr

    14.8 Valuation using the capital asset pricing model

    Sample Cards:
    the capital asset pricing model describe,
    how is the cost of equity calculated und
    2 Cards
    Preview Flashcards
  • 149 The Application Of Efficient Market

    14.9 The application of efficient market hypothesis in business valuation

    Sample Cards:
    how do investors use the efficient marke
    1 Cards
    Preview Flashcards
  • 1410 Shareholder Value Analysis

    14.10 Shareholder value analysis

    Sample Cards:
    what is shareholder value analysis,
    what two factors generally inform the va,
    what are value drivers
    9 Cards
    Preview Flashcards
  • 1411 Economic Value Added As An Alternat

    14.11 Economic value added as an alternative to SVA

    Sample Cards:
    stern stewart and co developed the conce,
    how is economic value added eva calculat,
    how is weighted average cost of capital
    5 Cards
    Preview Flashcards
  • 1412 Measuring Value Creation

    14.12 Measuring value creation

    Sample Cards:
    what is total shareholder return tsr and,
    what is market value added mva and how i
    2 Cards
    Preview Flashcards
  • 151 Project Appraisal Techniques

    15.1 Project appraisal techniques

    Sample Cards:
    what is meant by project appraisal
    1 Cards
    Preview Flashcards
  • 152 Identification And Analysis Of Proje

    15.2 Identification and analysis of projects

    0 Cards
    Preview Flashcards
  • 153 Factors Affecting Project Appraisal

    15.3 Factors affecting project appraisal

    Sample Cards:
    what is a relevant factor in project app,
    what is a non relevant factor in project
    2 Cards
    Preview Flashcards
  • 154 Project Appraisal Techniques

    15.4 Project appraisal techniques

    Sample Cards:
    what might be included in the initial ca,
    what are the two basic approaches to pro,
    what are two non discounting methods of
    4 Cards
    Preview Flashcards
  • 155 Non Discounted Methods Payback Perio

    15.5 Non-discounted methods: payback period

    Sample Cards:
    what is the payback period of a project,
    how is the payback period of a project c,
    what is the decision rule in the paypack
    5 Cards
    Preview Flashcards
  • 156 Non Discounting Methods Accounting R

    15.6 Non-discounting methods: accounting rate of return (ARR)

    Sample Cards:
    what is another name for the accounting,
    what is the principle of the accounting,
    how is the accounting rate of return arr
    6 Cards
    Preview Flashcards
  • 157 Discounted Cash Flow Techniques Base

    15.7 Discounted cash flow techniques based on the time value of money

    Sample Cards:
    what three discount cash flow dcf method,
    what is meant by the time value of money,
    why does the value of money increase ove
    9 Cards
    Preview Flashcards
  • 158 Discounted Cash Flow Methods Net Pre

    15.8 Discounted cash flow methods: net present value

    Sample Cards:
    what is net present value npv,
    how is npv calculated for a project appr,
    what is the decision rule for npv projec
    5 Cards
    Preview Flashcards
  • 159 Discounting Annuities

    15.9 Discounting annuities

    Sample Cards:
    what is an annuity,
    what is an annuity factor,
    how is present value of an annuity calcu
    5 Cards
    Preview Flashcards
  • 1510 Discounted Cash Flow Methods Intern

    15.10 Discounted cash flow methods: internal rate of return

    Sample Cards:
    what does internal rate of return irr ca,
    what is the decision rule for appraisal,
    what are the advantages of appraisal of
    4 Cards
    Preview Flashcards
  • 1511 Discounted Cash Flow Methods Discou

    15.11 Discounted cash flow methods: discounted payback

    Sample Cards:
    what is the principle behind the discoun,
    how is the discounted payback period cal,
    what are the advantages of the discounte
    4 Cards
    Preview Flashcards
  • 1512 Impact Of Inflation And Tax On Proj

    15.12 Impact of inflation and tax on project appraisal

    Sample Cards:
    what is inflation,
    how might tax impact on cash flows,
    what is a writing down allowance
    3 Cards
    Preview Flashcards
  • 1513 Capital Rationing And Use Of The Pr

    15.13 Capital rationing and use of the profitability index

    Sample Cards:
    what is meant by capital rationing,
    what are the two types of capital ration,
    what is hard capital rationing and what
    8 Cards
    Preview Flashcards
  • International Accounting Standards

    International Accounting Standards

    Sample Cards:
    ias1,
    ias2,
    ias7
    20 Cards
    Preview Flashcards
  • Weak Areas

    Weak Areas

    Sample Cards:
    what are the constituent elements of fin,
    what is an asset,
    what is a liability
    62 Cards
    Preview Flashcards
Current Learners (6)

Popular Related Classes Brainscape Certified - ( See All )

CPA
50 Decks -
1,262 Cards -
96,188 Learners
Packs: Ninja AUD Flashcards, Ninja FAR Flashcards, Ninja BEC Flashcards, And more!
Financial Accounting
12 Decks -
373 Cards -
16 Learners
Decks: Ch 1 Accounting Information And Decision, Ch 2 The Accounting Information System, Ch 3 The Financial Reporting Process, And more!
LAW-Statutory Interpretation
10 Decks -
249 Cards -
100 Learners
Decks: The Need For Statutory Interpretation, Literal Rule, Golden Rule, And more!
Certified Financial Planner
33 Decks -
793 Cards -
3 Learners
Decks: Law Of Contracts, Agency, Professional Liability, And more!
Interpreting Financial & Accounting Information
Flashcard maker: O B
161 Decks - 916 Cards
Brainscape is a web and mobile study platform that helps you learn things faster. Our mission is to create a smarter world by simplifying and accelerating the learning process. © 2021 Bold Learning Solutions. Terms and Conditions