This class was created by Brainscape user Louis Tay. Visit their profile to learn more about the creator.
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Louis Tay
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Decks in this class (14)
Inventory
Lower of cost and net realizable ...,
What are the subsequent measureme...,
Cost model
5
cards
Property, Plant and Equipment
Carrying amount,
Fair value,
Impairment loss
6
cards
Subsequent Measurement Models for PPE
Cost model
1
cards
Investment Property
What is investment property,
Special consideration for investm...,
What are ancillary services
4
cards
Recognition and Measurement of Investment Properties
How recognize ip,
Initial recognition of ip,
Subsequent measurements of ip
21
cards
NCAHFS/NCAHFDTO/DO
What is non current asset held fo...,
What are non current assets held ...,
What are the two main criteria fo...
11
cards
Distribution of non-cash assets to owners
What are examples of non cash ass...,
How do we apply the sfrs i,
What is the nature of distribution
5
cards
Nature of Accounts
Asset accounts,
Liability accounts,
Shareholder s equity accounts
18
cards
Recap from Accounting 1
What is cash basis accounting
1
cards
Accounting policies and changes in accounting estimates
What are accounting policies,
When do we change the accounting ...,
How do we account for changes in ...
26
cards
Operating Segments
Why is segment information important,
What is operating segment,
What approach is used to identify...
5
cards
Cash Flow
What are the 3 types of activitie...,
How are the 3 types of business a...,
What information does cash flow s...
23
cards
Allowance for uncollectible accounts
What should we not count in the a...,
Bad debt expenses first year,
What account is allowance for unc...
9
cards
Financial Statement Analysis
What to look out for when evaluat...,
What are the 3 common methods of ...,
What is horizontal analysis
17
cards
More about
Accounting
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