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By:
Christine XX
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Decks in this class (15)
Chapter 1
What is primary users,
What is fundamental qualitative c...,
What are enhancing qualitative ch...
14
cards
Chapter 4
Performance obligation,
When can recognised revenue,
What other 3 rules for recognisin...
15
cards
Chapter 5 (Part 1)
What is ppe,
If the cost of ppe incurred is it...,
What cost cannot be capitalised
14
cards
Chapter 5 (Part 2)
2 models for revaluation of inves...,
3 ways to do accounting treatment...,
What is nca
17
cards
Chapter 6
What is provision,
Recognition criteria of provision,
Future operating losses can be av...
8
cards
Chapter 7
Lessor and lessee,
How do we identify if a contract ...,
Lease liability
8
cards
Chapter 8
Standard on employee benefit,
Fv of pa pv if defined benefit ob...
2
cards
Chapter 9
Asset can offset the liability,
Modification of debt criteria,
Put option on holder
9
cards
Chapter 10
Share based payment,
Equity share based payment,
Cash share base payment
7
cards
Chapter 12
If question got say listed,
Steps for recognise operating seg...,
Criterias of operating segments
8
cards
Chapter 13
Subsidiary,
Nci,
Goodwill
4
cards
Chapter 14
Joint arrangement,
Subsidiary,
Potential voting rights
4
cards
Chapter 16 CF
Cash cash equivalent,
Cash flow from operating activities,
Cash flow from investing activities
9
cards
Chapter 17 Deferred tax
Asset,
Dta dtl,
Deferred tax in fv adjustment
3
cards
Chapter 18
Additional performance management...,
Climate risk
2
cards
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ACCA SBR
- Class purpose General learning
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