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Decks in this class (20)
Key Flashcards
Environmental liabilities or deco...,
Construction contracts question a...,
Contingent liabilities 7 3
51
cards
Regulation, presentation and preparation
Managing a limited company 1,
Why is financial information requ...,
How does audit fit in 3
16
cards
Non-current Assets
Asset definition 1,
Ias 16 property plant and equipme...,
What are non current assets 3
18
cards
Intangible Assets
Check in question 1,
The conceptual framework asset de...,
Definition of intangible asset ia...
15
cards
Impairment of Assets
What happens with a downwards rev...,
What happens if a previously impa...,
Example 3
21
cards
Liabilities
A liability is defined as 1,
Current and non current liabiliti...,
Recognition test a liability is r...
19
cards
Share Capital, Reserves and Inventory
Capital 2 definitions 1,
Total owners equity what is the c...,
Distributable reserves 3
19
cards
Revenue Recognition
Definition of revenue 1,
Ifrs 15 exclusions from revenue 3 2,
When is revenue recognised 3
13
cards
Financial Instruments
What is a financial instrument 1,
Objective of ias 32 what does it ...,
Financial assets and financial li...
20
cards
Double Entries
What is the double entry for reco...,
What is the double entry for reco...,
What is the double entry for the ...
121
cards
Overview and Interpretation
The purpose of interpretation 1,
The potential of ratio analysis a...,
Overview of techniques for analys...
9
cards
Financial ratios
Blank 1
1
cards
Interpretation of Financial Statements
What is efficiency defined as 1,
What is asset turnover 2,
Non current asset turnover 3
33
cards
Formula Sheet
What is the formula for return on...,
How is return on capital employed...,
What is the formula for net opera...
23
cards
Interpretation
What is the definition of efficie...,
What does asset turnover measure 2,
Non current asset turnover 3
28
cards
Statement of Cash Flows
The need for the statement of cas...,
What does cash flow represent in ...,
Cash flow examples 5 in 5 out 3
21
cards
Taxation
What type of tax are individuals ...,
Where do the rates of corporation...,
Corporation tax provision accrual...
8
cards
Introduction to Consolidation
Blank 1
1
cards
Financial statement preparation
Sofp 1,
Income statement 2,
Cost analysis 3
5
cards
Consolidated Financial Statements
Consolidated financial statements 1,
The single entity concept 2,
Ifrs 10 definition of control 3
24
cards
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A2 - Intermediate Financial Accounting
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