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

Decks in this class (15)

1. The Regulatory Framework
What is the aim of accounting reg...,
What does accounting regulation e...,
What are the 5 sources of account...
26  cards
2. Corporate Governance
What is corporate governance,
Why do large and listed companies...,
Who is responsible for appointing...
9  cards
3. The Conceptual Framework
What is the objective of the conc...,
Who created the conceptual framework,
What is the objective of financia...
16  cards
4. Non-Current Assets
What is the cima definition of an...,
What is the time frame of asset r...,
What are property plant and equip...
22  cards
5. Leases
What is a lease,
What is a right of use asset,
What is the accounting treatment ...
12  cards
6. Other accounting standards
According to ias2 what can invent...,
What should inventories be held at,
What does cost of inventories inc...
13  cards
7. Preparation of Financial Statements
What is the ias that covers finan...,
What does ias1 say in regard to f...,
What does ias1 say in regard to g...
14  cards
8. Statement of Cash Flows
What are 2 reasons why profits ma...,
What are the 4 benefits of the st...,
What is the ias concern with the ...
28  cards
9. Working Capital Management
What is working capital,
What are the 2 aims of working ca...,
What does the funding of working ...
24  cards
10. Cash Management and Short Term Finance
What are the 3 motives for holdin...,
What is the main cost of holding ...,
What are 3 typical cash receipts
16  cards
11. Managing receivables and payables
What are the 2 aspects of offerin...,
What is the equation for receivab...,
What is the cost of financing rec...
14  cards
12. Inventory Management
What are the benefits of holding ...,
What costs are incurred in the pu...,
What is the calculation for inven...
13  cards
13. Types of Tax
What are the two main reasons tha...,
What are the 8 principles of a go...,
What is the tax gap
26  cards
14. Tax for Corporates
What are the 5 main sources of ta...,
What is code law,
What must companies do in order t...
21  cards
15. Relevant Issues that affect Tax
What is driving the increasing co...,
What are the two issues that aris...,
Where does a country generally pa...
17  cards

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CIMA - F1

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