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Company Accounting

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

By: Summer Smyth
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Decks in this class (11)

1. Nature & Regulation of Companies and Their Operations
What are the attributes of a company,
What are the different types of c...,
What is a proprietary company
90  cards
2. Accounting for Income Tax
What is the difference between ac...,
What is the tax treatment for dep...,
What is the tax treatment for bad...
46  cards
3. Disclosures
What are gpfs,
What does the statement of financ...,
What does the statement of profit...
58  cards
4. Property, plant and equipment and impairment of assets
What assets are included in prope...,
Does aasb 116 apply when property...,
Recognition of property plant and...
73  cards
5. Business Combinations
What is business combinations,
What is control,
What does the term business mean
33  cards
6. Consolidated financial statements Pt 1
What is the definition of consoli...,
What are some reasons for consoli...,
Does the process of consolidation...
48  cards
7. Consolidated financial statements Pt 2
Who do the consolidated financial...,
Where adjustments affect the carr...,
Are adjustments required for both...
21  cards
8. Consolidated Financial Statements Pt 3
What is nci non controlling interest,
What are the two possible interes...,
How is the nci share of equity ca...
38  cards
9. Accounting for Investments in associates
What is an associate,
What is significant influence,
What is the key criterion for ide...
35  cards
10. Liquidations
What does insolvency mean,
What does insolvency occur,
Does the administrator have to su...
42  cards
11. Fair Value Measurement
Is measurement at fair value perm...,
What is the three main objectives...,
What did the iasb issue in 2011
50  cards

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Company Accounting

  • Class purpose General learning

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