1
Q
Financial Instruments
A
2
Q
Financial Asset
A
3
Q
Financial Liability
A
4
Q
Equity Instrument
A
5
Q
Derivative
A
6
Q
Compound instruments
A
7
Q
Treasury shares
A
8
Q
Executory contracts
A
9
Q
Derecognition of financial assets
A
10
Q
Derecognition of financial liabilities
A
11
Q
Financial Assets Grid
A
12
Q
Reclassification of financial assets
A
13
Q
Treatment of gain or loss on derecognition
A
14
Q
Offsetting assets and liabilities
A
15
Q
IFRS 9 Impairment of financial Assets
A
Future expected credit losses are recognised
16
Q
Credit loss
A
17
Q
Intitial Recognition
A
18
Q
Subsequent reporting dates
A
19
Q
Significant increase in credit risk
A
20
Q
Measurement of expected credit losses
A
21
Q
Impairment loss reversal
A
22
Q
Trade receivables, contract assets and lease receivables
A
23
Q
Purchased impaired
A
24
Q
Hedeging
A
25
Hedge accounting criteria
26
Fair Value hedges
27
Cash flow hedges
28
SBR
flashcards
Decks in class (20)
# Cards
-
The Financial Reporting Framework41
-
Ethics, related parties and accounting policies28
-
Revenue14
-
Non Current Assets43
-
Employee benefits17
-
Financial Instruments28
-
Income taxes7
-
Provisions, contingencies and events after the reporting period18
-
Leases11
-
Share based payments11
-
Basic Groups21
-
Change in group structures: Step acquisitions5
-
Changes in group structures: disposals7
-
Non current assets held for sale and discontinues operations13
-
Joint arrangements5
-
Foreign transactions and entities11
-
Group statement of cash flows10
-
Interpreting financial and non financial information23
-
Reporting requirements of SME's6
-
The impact of changes and potential changes in accounting regulation2
