This class was created by Brainscape user Harry Lockyer. Visit their profile to learn more about the creator.
By:
Harry Lockyer
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Decks in this class (18)
Introduction to Corporate Reporting
Requirement for an audit 1,
Sustainability 2,
The international sustainability ...
7
cards
Groups: Revision and update
Groups shareholding types and acc...,
Groups control ie subsidiaries 2,
Groups 12 significant influence i...
70
cards
Foreign currency translation
Objectives and scope of ias 21 th...,
4 exchange rates 2,
Fx assets and liabilities 3
23
cards
Financial instruments: recognition and measurement
Objective and scope of ias 32 fin...,
Ias 32 financial instruments 1,
Financial instruments 22 substanc...
52
cards
Share-based payments and distributable profits
Objective and scope of ifrs 2 sha...,
Share based payments and distribu...,
Share based payments and distribu...
28
cards
Employee benefits
Objective and scope of ias 19 1,
Types of pension scheme 2,
Accounting treatment 31 defined c...
22
cards
Reporting of assets and liabilities
Ias 36 impairment of assets 11 de...,
Ias 36 impairment of assets 12 fr...,
Ias 36 impairment of assets 13 re...
34
cards
Industry specific standards
Ias 40 investment property 1,
Ias 40 investment property treati...,
Ias 40 investment property ancill...
24
cards
Revenue
Revenue recognition 11 revenue 1,
Revenue recognition 12 core princ...,
Revenue recognition 13 a five ste...
29
cards
Leases
Introduction to ifrs 16 leases 11...,
Introduction to ifrs 16 leases 12...,
Introduction to ifrs 16 leases 13...
29
cards
Earnings per share
Objective and scope of ias 33 1,
Objective and scope of ias 33 2,
Basic earnings per share beps 21 ...
17
cards
Financial instruments: hedge accounting
Objective of hedging 1,
Components of a hedge 2,
Components of a hedge 21 the hedg...
22
cards
Income taxes
Objective and scope of ias 12 inc...,
Current tax 2,
Current tax 21 accounting treatme...
29
cards
Corporate governance
Relevance of corporate governance...,
Relevance of corporate governance...,
The uk corporate governance code 3
11
cards
The statutory audit process
The statutory audit process under...,
The statutory audit process under...,
The statutory audit process ethic...
45
cards
Other assurance assignments
Other assurance assignments 11 au...,
Other assurance assignments 2,
Other assurance assignments 3
24
cards
Reporting financial performance
Ifrs 5 assets held for sale and 1,
Ifrs 5 assets held for sale and 2,
Ifrs 5 assets held for sale and 3
21
cards
Financial statement analysis
Financial statement analysis purp...,
Financial statement analysis rati...,
Financial statement analysis rati...
46
cards
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CR
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