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Peter Fielding
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Decks in this class (25)
1 Consolidated Financial Statements
What is a parent,
What is a subsidary,
What is a group
21
cards
2 Consolidated Statement of Financial Position
What is working 1,
What is working 2,
What is working 3
25
cards
3 Consolidated Statement of Profit or Loss
When do you apportion the accounts,
What must be cancelled,
Is the nci included
3
cards
5 Associates
What is the ownership of an assoc...,
What is the parents relationship ...,
Is an associate consolidated
16
cards
6.1 Group Disposals
What is a group disposal,
Where does a group disposal need ...,
How do you calculate the gain to ...
7
cards
6.2 Related Parties
What is the purpose of ias 24,
What are the conditions that crea...,
What are not examples of related ...
13
cards
8.1 IAS 23 Borrowing costs
Why is ias 23 borrowing costs needed,
What is the core principle of ias...,
What are borrowing costs
11
cards
8.2 IAS 40 Investment Property
What is the reason for the fair v...,
What is an investment property,
What must and investment property...
17
cards
9.1 IAS 10 Events After Reporting Date
What are events after the reporti...,
What are the types of events afte...,
What are adjusting events
9
cards
9.2 IAS 41 Agriculture
What does ias 41 agriculture appl...,
What are biological assets,
What are the conditions for recog...
18
cards
10.1 IAS 37 Provisions, Contingent Liabilities and Contingent Assets
What does ias 37 cover,
What does ias 37 seek to prevent,
Does ias 37 total stop previsions
15
cards
10.2 IAS 20 Government Grants
What is a government grant,
What are governments,
What is government assistance
14
cards
11 IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
What does ias 8 govern,
What are accounting policies,
What does ias 8 require regarding...
19
cards
13 Corporate Social Responsibility
What are some definitions of csr,
What is the traditionalist capita...,
What was milton friedman s view o...
60
cards
14 IFRS 8 Segmental Analysis
What is the background for ifrs 8,
What is the need for ifrs 8s exis...,
What is segmental information
19
cards
15.1 IFRS 13 Fair Value
What is the background for ifrs 13,
What are the exclusions for ifrs 13,
What is the definition of fair value
16
cards
15.2 IAS 33 Earnings Per Share
What is the scope of ias 33,
What is basic earnings per share ...,
What earnings are to be used
31
cards
16 Analysis & Interpretation of FS - Performance & Profiability Ratios
Who are the users of ratios,
What are the classifications of r...,
What is the key things to conside...
20
cards
17.1 Analysis & Interpretation of FS - Efficiency, Liquidity & Solvency Ratios
What are efficiency ratios,
What are inventory ratios,
What is just in time
23
cards
17.2 Analysis & Interpretation of FS - Investor Ratios
What are the shareholders investm...,
What is earnings per share,
What are the limitations of earni...
15
cards
18 Analysis & Interpretation of FS
How should consolidated financial...,
How should accounts be interprete...,
How should accounts be interprete...
27
cards
19 IFRS for SMEs
Full standards vs ones for smes,
What percent of companies are smes,
What are smes
6
cards
20 IFRS 16 Leases
What is a lease,
What is a lessor,
What is a lessee
16
cards
21 Cashflow Statements
What is the importance of cashflo...,
What are the objectives of ias 7,
How can cashflows be classified
20
cards
Case Studies
0
cards
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Advanced Financial Accounting
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