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By:
Millie Evans
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Decks in this class (18)
Chapter 1 - Reporting framework, sustainability & ethics
What are the key limitations of f...,
What are the key objectives of fi...,
What is the primary purpose of ac...
40
cards
Chapter 2 - Format of financial statements
What is the primary objective of ...,
What basis should financial state...,
Define accrual accounting as per ...
22
cards
Chapter 3 - Reporting financial performance
What is the purpose of ias 8 1,
Define accounting policies 2,
When is a change in accounting po...
23
cards
Chapter 4 - Property, plant & equipment
What is the definition of propert...,
What are the two criteria for the...,
What should be included in the in...
40
cards
Chapter 5 - Intangible assets
What is the definition of an inta...,
What are the two criteria for an ...,
What is required for the recognit...
18
cards
Chapter 6 - Revenue & inventories
What is revenue 1,
What are the five steps of the if...,
What must a contract with a custo...
23
cards
Chapter 7 - Leases
What is the definition of a lease...,
Who is the lessor in a lease agre...,
What rights does the lessee have ...
16
cards
Chapter 8 - Financial instruments
What is a financial instrument 1,
List the three categories of fina...,
What are examples of financial as...
17
cards
Chapter 9 - Provisions, contingencies and events after the reporting period
What is a provision according to ...,
Under what conditions should a pr...,
What is an obligating event 3
21
cards
Chapter 10 - Earnings per share and distributable profits
What is the formula for calculati...,
What does ias 33 require companie...,
What is the definition of earning...
19
cards
Chapter 11 - Analysis and interpretation
What is the purpose of ratio anal...,
What are the three main areas of ...,
Gross profit margin 3
29
cards
Chapter 12 - Group accounts: Basic principles
What is the primary purpose of co...,
What is a group in the context of...,
What defines control over a subsi...
19
cards
Chapter 13 - Group accounts: consolidated statement of financial position
How is goodwill calculated 1,
What forms of consideration are c...,
Cash consideration fair value sub...
22
cards
Chapter 14 - Group accounts: consolidated statements of financial performance
What is the purpose of preparing ...,
What adjustments must be made whe...,
When should the figures of a subs...
71
cards
Chapter 15 - Group accounts: associates and joint ventures
What is an associate in financial...,
How is significant influence defi...,
What percentage of voting power p...
23
cards
Chapter 16 - Group statements of cash flow
What is the aim of the consolidat...,
What principle is the preparation...,
What additional issues must be co...
33
cards
GROUP WORKINGS/ADJUSTMENTS
Intra group balances 1,
Unrealised intra group profit 2,
Margins vs mark ups 3
18
cards
SINGLE ENTITY WORKINGS/ADJUSTMENTS
0
cards
More about
ACA - FAR
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