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

Decks in this class (32)

The Goal Of Finanical Accounting
What is the point of everything t...,
How can you do this work quickly,
What are all the accounting topic...
3  cards
Conceptual Framework
What are the important sections o...,
How should a conceptual framework...,
Is it more important to record th...
4  cards
Events After Reporting Period
What standard deals with events a...,
What are the important sections o...,
What is an adjusting event and no...
5  cards
Fair Value Measurement
What standard deals with fair val...,
What are the important sections o...,
How would you calculate the fair ...
7  cards
Provisions, Contingent Liabilities and Assets
How does one account for an onero...,
What sections of the standard are...,
What standard deals with provisio...
8  cards
Revenue
What standard deals with revenue,
What are the most important parts...,
How does one identify a contract
23  cards
Inventory
What legislation deals with the r...,
How must inventory be valued in t...
2  cards
Deferred Taxes
What is deferred tax,
What legislation deals with incom...,
What should be considered when de...
14  cards
Property, plant And Equipment
Does depreciation always get expe...,
Should a revaluation always be re...
2  cards
Impairment
What legislation deals with impai...,
What are the considerations that ...,
What is an impairment
9  cards
Leases
What is a lease,
What legislation deals with the a...,
What are the considerations relev...
20  cards
Accounting Policies, Estimates And Errors
0  cards
Foreign Exchange Transactions
0  cards
Investment Properties
What is an investment property,
What legislation deals with the a...,
What are the things to be conside...
15  cards
Financial Instruments
What is a financial instrument,
What legislation deals with finan...,
When working with financial instr...
26  cards
Intangible Assets
What is the definition of an inta...,
What legislation deals with intan...,
What are the important sections t...
12  cards
Share Based Payments
What is a share based payment,
What legislation deals with share...,
What are the things to consider w...
8  cards
Employee Benefits
What are employee benefits,
What legislation deals with the f...,
What needs to be considered when ...
9  cards
Borrowing Costs
What are borrowing costs,
What legislation deals with borro...,
What are the things that need to ...
6  cards
Non-current Assets Held For Sale and Discontinued Operations
1  cards
Business Combinations
What is a business combination,
What legislation deals with a bus...,
What are the important things to ...
15  cards
Consols: Buy And Sell Shares & General Rules
What is the process we need to fo...,
What and why do we do pro forma j...,
Go look at the assignments itll b...
21  cards
Consolidations: Mixed And Vertical Groups
Go look at the assignments itll b...
1  cards
Consolidations: Sub issues shares
If nci purchases more shares than...,
How do you calculate the loss on ...,
What happens when your sub issues...
5  cards
Consolidations: Foreign Operations
What differences does it make if ...,
Must the exchange difference that...,
How can i learn all the consols i...
3  cards
Consolidations: Cash Flows
Go look at the assignments itll b...
1  cards
Consolidation Standards
What legislation deals with conso...,
What is the point of ifrs 10,
How do we know when an entity con...
12  cards
Related Parties
0  cards
Interpretation Notes
0  cards
Consolidation general rules
What is the process we need to fo...,
Why do journal entries exist,
What must you not forget
3  cards
Other Accounting Rules
Must dividends go through the pro...,
Must share issue costs be expensed
2  cards
Presentation Of Financial Statements
Does the profit or loss attributa...,
Does the statement of profit and ...,
Does an entity have to disclose c...
3  cards

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Accounting 4

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