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Jennifer Holden
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Decks in this class (12)
Tangible Non-Current Assets
Is a change of depreciation metho...,
If an item of property plant and ...,
If an annual reserves transfer is...
9
cards
Intangible Assets
Can an intangible asset be held u...,
If an intangible asset has a fini...,
If an intangible asset has an ind...
7
cards
Impairment of Assets
What should assets not be carried...,
What should the recoverable amoun...,
Where is an impairment loss shown 3
5
cards
Non-Current Assets Held for Sale and Discontinued Operations
In order for a non current asset ...,
When must the sale be expected to...,
For a non current asset to be cla...
6
cards
A Conceptual and Regulatory Framework
Who is the supervisory body for t...,
What is the ifrs responsible for 2,
What are the objectives of the if...
13
cards
Foreign Currency
What are initial transactions mea...,
In regards to foreign currency ar...,
In regards to foreign currency ar...
4
cards
Revenue
What is the 5 step approach for r...,
If the expected outcome of a reve...,
If the expected outcome of a reve...
5
cards
Leases
What should the initial liability...,
What should the initial liability...
2
cards
Financial Assets and Financial Liabilities
If preference shares contain no o...,
If preference shares are redeemab...,
Where do dividends on instruments...
4
cards
Earnings per Share
What is the basic earnings per sh...,
What is included in the earnings ...,
What is included in the shares fi...
5
cards
IAS 37 and IAS 10
If there is a virtually certain d...,
If there is a probably degree of ...,
If there is a possible degree of ...
9
cards
Principles of Consolidated Financial Statements
What percentage of ownership must...,
What percentage of ownership must...,
How is a gain on a group disposal...
4
cards
More about
ACCA - FR
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