This class was created by Brainscape user evie chenery. Visit their profile to learn more about the creator.
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evie chenery
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Decks in this class (14)
S1 - regulation and presentation
What is the accounting equation,
What are the business structures,
What are limited companies
19
cards
S1 - non current assets
What is the asset definition test,
What is ppe recognition,
What is ppe depreciation
8
cards
S1 - intangible assets
What are intangible assets,
What is recognition for ia,
What is the rule for internally g...
10
cards
S1 - impairment
What is the effect of downwards r...,
What is carrying value,
What is fair value
13
cards
S1 - liabilities
What is the liability definition ...,
What is the liability recognition...,
What in liability uncertainty
13
cards
S1 - share capital
What is capital,
What is total owners equity,
What are distributable reserves
14
cards
S1 - revenue recognition
What are the revenue exclusions,
When is revenue recognised,
What are construction contracts a...
7
cards
S1 - financial instruments
What are financial instruments,
What doesn t count as financial i...,
What are ordinary shares
12
cards
S2 - interpretation
What is ratio analysis,
What is the interpretation process,
3
cards
S2 - cash flows
What are cash equivalents,
What is the order of activities,
What happens to non cash items
5
cards
S2 - consolidation
What is the single entity concept,
What is control between p and s,
What are group statements
14
cards
S2 - associates and joint ventures
What is an associate,
What is the equity method,
What are upstream and downstream ...
5
cards
S2 - taxation
What is corporation tax,
What is tax avoidance,
What is tax evasion
3
cards
recognition, FS and adjustment
Ppe recognition rules,
Intangible asset recognition rules,
Impairments
18
cards
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Accounting
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