This class was created by Brainscape user REAMOHETSOE SEITATOLE TSOEUTE.
By:
REAMOHETSOE SEITATOLE TSOEUTE
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Decks in this class (15)
Conceptual Framework
Objective of financial reporting 1,
When is information considered us...,
What do decisions made by users i...
42
cards
Presentation Of Financial Statements
Objective of ias1 1,
Scope of ias 1 2,
Objective of financial statements 3
8
cards
Property Plant And Equipment
Scope of ias16 1,
Objective of ias 16 2,
Property plant and equipment 3
33
cards
Investment Property
Objective 1,
Scope identification 2,
Examples of investment property 3
11
cards
Impairment Of Assets
Objective 1,
Recoverable amount 2,
Scope 3
24
cards
Ethics
Ethics 1,
Good for self 2,
Good for other 3
6
cards
Revenue
Objective of ifrs 15 1,
Scope of ifrs 15 2,
Core principle 3
45
cards
Leases
Lease 1,
Inception of contract 2,
Underlying asset 3
7
cards
Income Tax
Objective of ias 12 1,
Current tax 2,
Tax base 3
32
cards
Borrowing costs
Qualifying asset 1,
Examples of qualifying assets 2,
Borrowing costs 3
8
cards
The effect of changes in FOREX
Free on board fob definition 1,
Free on board fob shipping 2,
Cost insurance freight cif defini...
4
cards
Provisions, contingent liabilities and contingent assets
Provision 1,
Liability 2,
Obligating event 3
17
cards
Employee Benefits
Scope 1,
Objectives 2,
Types of employee benefits 3
14
cards
Accounting Policies, changes in accounting estimates and Errors
Accounting policy 1,
Changes in accounting policies 2,
Why do changes in accounting poli...
11
cards
Revenue for test 3
Step 3 determine the transaction ...,
Transaction price 2,
Variable consideration discount o...
23
cards
More about
Accounting 3AB
- School Unspecified
- Program type Unspecified
- Course Unspecified
- Instructor Unspecified
- Standards Unspecified
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accounting
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Decks:
Chapter 1, Powerpoint 1, Powerpoint 2, And more!
