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By:
Lucy Bishop
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Decks in this class (15)
1. Introduction to Group Accounts
What is a subsidiary,
What is the typical ownership thr...,
Why do we create group accounts
26
cards
2. More Group Accounts
Why do we cancel out intra group ...,
Why might intra group accounts no...,
What is the method used to adjust...
12
cards
3. Fair Value Adjustments and Mid-Year Acquisitions
What is the difference between si...,
What are the three columns used i...,
From the working for fair value a...
9
cards
4. Group P&L and SOCIE
How is the group p l calculated,
How is consolidated profit split ...,
What is the double entry to the c...
7
cards
5. Associates and Joint Ventures
What is an associate,
What is significant influence,
What is the general threshold of ...
15
cards
6. Financing Capital Projects
What are ordinary shares,
What are preference shares,
In the event of liquidation which...
40
cards
7. Revenue Recognition
What are the 5 steps determining ...,
What are the 4 contract requireme...,
What are performance obligations
19
cards
8. Leases
What is a lease,
What is an operating lease,
What is a finance lease
12
cards
9. Provisions and Deferred Taxation
What is a provision,
What are the 3 criteria that must...,
Where is the change in provision ...
18
cards
10. Financial Instruments
What is a financial instrument,
What is the entry to record a fin...,
What is the entry to record a fin...
28
cards
11. Intangible Assets
What is an intangible asset,
Why can internally generated asse...,
Why can advertising costs not be ...
7
cards
12. Group Accounts - Foreign Exchange Transactions
What is a company s functional cu...,
What is a company s presentation ...,
What 4 things does an entity use ...
13
cards
13. Group Accounts - Statements of Cash Flow
What are cash equivalents,
What item does the indirect cash ...,
Where is impairment on goodwill a...
9
cards
14. Group Accounts - Additional Disclosure
What is a related party,
According to ias24 which related ...,
When is a person counted as a rel...
15
cards
15. Analysing Financial Statements - Ratios
What are the 3 comparison options...,
Who are the 4 users of financial ...,
What is the formula for gross pro...
22
cards
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CIMA - F2
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