1
Q
Lease definition
A
2
Q
The right to control an asset
A
3
Q
Lease term
A
4
Q
Optional recognition exemptions
A
5
Q
Lessor leases
A
6
Q
Finance vs operating leases
A
7
Q
Examples of situations that would be a finance lease
A
8
Q
Recognition and measurement
A
9
Q
How to calculate net value in the lease
A
10
Q
Unguaranteed residual value
A
11
Q
Manufacture
A
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
