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level 4 aat - daif

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

By: Oliver Webb
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Decks in this class (13)

Limited Companies
Aim of financial statements, the type of business, advantages and disadvantages of a limited company, financial statements and shares.
14  cards
The Framework
The regulatory framework, international account standards (IASs and IFRs), the Companies Act 2006, Conceptual Framework for Financial Reporting
27  cards
The Statement of Financial Position (SFP)
IAS1 - presentation of financial statements, a complete set per IAS, present fairly, account principles, proforma statement of financial position, share capital, reserves, drafting the SPF
16  cards
The Statement of Financial Performance
What is Performance? Statement of Profit and loss and other comprehensive incomes, Statement in changes in Equity
5  cards
The Statement of Cash Flows
What is Cash? IAS 7 Statement of cash flows, Proforma statement of cash flows, prepareing the operating cash flows using indirect method, preparing the operating cash flows using the direct method, cash flows from investing activities, putting it all together
23  cards
Tangible Non-Current Assets
IAS 16 property, plant & equipment, Recognitions, initial measurement, subsequent expenditure, measurement post acquisition, depreciation, de-recognition & disclosures
12  cards
Accounting for other Assets
Intangible assets, impairment of assets, inventories
20  cards
Accounting for Liabilities
Taxes, Leasing, Provision, contingent liabilities and contingent assets
16  cards
Further Accounting Standards
Revenue, Events after the Reporting Period.
4  cards
Group Accounts - Consolidated SFP
What is a group? Group Accounts, Goodwill, NCI, Adjustments and Fair Values
13  cards
Group Accounts Further Aspects
Consolidated SPL, Non-controlling Interest.
4  cards
Interpruting Financial Statements
Profability & Efficiency Ratios, Liquidity Ratios, Use of Resources, Financial Position, Assessment, Limitations of Ratio Analysis, Explaining Ratios
30  cards
Double Entries
Double entries to remember
27  cards

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level 4 aat - daif

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