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Accountancy 2A

This class was created by Brainscape user Axel Eriksson. Visit their profile to learn more about the creator.

By: Axel Eriksson
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Decks in this class (10)

CH18-19 Group accounts
How is control over a subsidiary ...,
Which conditions must be met for ...,
An investor controls an investee ...
18  cards
Associates and Joint arrangements ch20
What is an associate,
What is significant influence,
The investor s profit or los incl...
11  cards
Exchange rates and related parties ch21
Where does gains losses end up th...,
Why is disclosures of related par...,
What should an entity disclose re...
10  cards
EPS ch 23
A 1 for 5 rights issue means,
A 5 for 2 bonus share means,
Eps is used when calculating whic...
13  cards
Presentation of financial statements, acc policies, estimates and errors ch3-4
Definition of accounting police,
Do firms always have a choice on ...,
Under what circumstances is an en...
17  cards
Cash flow statement ch 16
Which are the two methods to calc...,
What are the three items under op...,
What four items are listed under ...
9  cards
PPE and intangibles ch 5
Definition of ppe,
Carrying amount,
What is the criteria for recognis...
23  cards
Impairment of assets ch7
When is an asset impaired,
When do you need to consider impa...,
What is the recoverable amount
9  cards
NCA held for sale and discontinued operationsch 8
When is an asset classified as hfs,
An asset can be recognised as hfs if,
Does the standrad for hfs only ap...
8  cards
Provisions, contingent liab and assets ch12
Are contra asset accounts include...,
What is the definition of a provi...,
Recognition criteria for provisions
14  cards

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Accountancy 2A

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Accounting
  • 30 decks
  • 864 flashcards
  • 12 learners
Decks: Exam 3, Chapter 2, Chapter 3, And more!
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