1
Q
Required
A
Listed company required to provide more frequent statements (quarterly or per 6 months)
Condensed - need: Headings, Subtotals, Explanatory exposure notes
2
Q
Statement comparatives
A
BS - compared to previous reporting date
P&L - need cumulative for the year compared to same period of previous period
SoCIE - direct comparative from PY
Cashflow - direct comparative from PY
SBR
flashcards
Decks in class (27)
# Cards
-
Revenue5
-
Non-current assets6
-
Employee Benefits9
-
Provisions, contingencies and PBSE8
-
Financial instruments2
-
UK part19
-
Assets held for sale2
-
Interim FS2
-
First time adoption1
-
Deferred tax4
-
Leasing8
-
Share based payments6
-
SME8
-
Current issues9
-
Investment property3
-
Cashflow6
-
Impairments3
-
Intangible assets2
-
NCA held for sale and discontinued operations9
-
Operating segments5
-
Hedge accounting3
-
Integrated reporting2
-
Accounting policies4
-
Joint arrangements2
-
Convertible debenture and derivatives4
-
Disclosure of interest in other entities2
-
Foreign transactions7
