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Decks in this class (19)
Revision Pack
What are accruals 2 1,
What types of accounts are record...,
The iasb conceptual framework 3
39
cards
Revenue
Revenue recognition what is the c...,
Revenue recognition ifrs 15 2,
What are the five steps in the re...
11
cards
Seminar 1
Media 1
1
cards
IAS 21 The Effects of changes in Foreign Exchange Rates
Ias 21 foreign exchange rates 1,
Initial transactions ias 21 2,
Settled transactions ias 21 3
7
cards
IAS 33 Earnings per share
Basic earnings per share ias 33 1,
Basic eps calculation ias 33 2,
Preference shares how are differe...
8
cards
IAS 12 Deferred Tax
Ias 12 scope what is the scope of...,
Current tax what is current tax o...,
Deferred tax what is deferred tax...
12
cards
Seminar 2
Required prepare extracts of the ...,
Show the accounting treatment for...,
What is the income tax expense th...
5
cards
Accounting for Leases
Ifrs 16 leases key definitions 1,
Identifying a lease ifrs 16 2,
Media 3
19
cards
Financial Instruments
Ias 32 financial instruments pres...,
Presentation of liabilities and e...,
Interest dividends losses and gai...
11
cards
Seminar 3
Set out the journal entries with ...,
A calculate the amounts which sho...,
What amounts should be shown in t...
5
cards
Group Basics and Consolidated Statement of Financial Position
Consolidated accounts group forma...,
Group accounts and control ifrs 10 2,
Group accounts economic substance...
23
cards
Earnings Management
Financial performance ratio analy...,
Ias 33 earnings per share eps 2,
Gearing financial performance 3
21
cards
Ethics
Professional behaviour 1,
Fraud what is fraud 5 what is the...,
Example 1 norland norland technol...
15
cards
Seminar 4
1a using exhibits 1 and 2 evaluat...,
1b using exhibits 1 and 2 only ex...,
2a discuss the appropriate accoun...
4
cards
Corporate Governance
Corporate governance what is corp...,
Agency problem what is the agency...,
Corporate governance what is corp...
13
cards
Narrative Reporting
Purpose of financial statements 1,
Narrative and strategic informati...,
Integrated reporting ir 3
11
cards
Seminar 5
1 required discuss from the persp...,
2 required in your groups discuss...,
3 required assess the benefits of...
3
cards
Sustainability
Corporate social responsibility c...,
Corporate social responsibility c...,
Sustainability sustainable develo...
11
cards
Seminar 6
1a advise the board of northex on...,
1b critically evaluate the sustai...,
Critically discuss to what extent...
4
cards
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A3 - Advanced Financial Reporting
- Class purpose General learning
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