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Fion Wong
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Decks in this class (11)
Part 1
What are asset,
What are liabilities,
What are equity
16
cards
Part 2 - Statement of cash flow
Also MD&A
16
cards
Part 3 - Changes in accounting estimates and errors/ AR / Borrowing costs / Agriculture
IAS 8
HB 1100
HB 1506
IFRS 9 financial instruments
ASPE HB 3856 financial instruments
IAS 41 Agriculture, no ASPE
IAS 23 borrowing cost
ASPE 3850 Interest capitalized
25
cards
Part 4 - Consolidations / EPS / Employee benfits / Events after the reporting period
IFRS 3 - business combination
IFRS 10 consolidated F/S
IAS 27 - separate F/S
ASPE 1582 Business combination
ASPE 1591 Subsidiaries
ASPE 1601 Consolidated F/S
ASPE 1602 Non controlling interests
IAS 33 Earnings per share
IAS 19 employee benefit
ASPE 3462 Employee future benefit
IAS 10 - events after the reporting period
ASPE 3820 subsequent events
36
cards
Part 5 - Fair value measurement / Financial instruments / Foreign currency
IFRS 13 - FV measurement
IFRS 7, 9, IAS 32, Financial instruments
IFRIC 19 - Extinguishing financial liabilities with equity instruments
ASPE 3856 - financial instruments
IAS 21 - The effects of changes in foreign exchange rate
ASPE 1651 - foreign currency translation
37
cards
Part 6 - Goodwill and intangible asset / Government grant and assistance / Impairment of assets / Income tax
IAS 38 - intangible asset
ASPE 3064 - Goodwill and intangible asset
IAS 20 - Accounting for Government grants and disclosure of government assistance
ASPE 3800 - government Assistance
ASPE 3805 - Investment tax credit
IAS 36 - impairment of assets
ASPE 3063 - Impairment of long love assets
ASPE 3064 - goodwill and intangible assets
IAS 12 - Income tax
ASPE 3465 - Income tax
34
cards
Part 7 - Inventories / Investment property / Investment in Associates / Joint Arrangement
IAS 2 - Inventories
ASPE 3031 - Inventories
IAS 40 Investment property
ASPE 3061 - Property, Plants and Equipment
IAS 28 - Investment in associates and joint ventures
ASPE 3051 Investment
IFRS 11 - Joint Arrangement
IAS 28 - Investment in Associates and Joint Ventures
ASPE 3056 Interests in Joint Arrangement
36
cards
Part 8 - Leases / Provision, Contingent Liabilities and Contingent Asset / non-current assets held for sale and discontinued operations / non-monetary transaction / Note Receivable
IAS 17 - Lease,
IFRS 16 - Leases
ASPE 3065 Leases
IAS 37 - Provision, Contingent Liabilities, contingent asset
ASPE 3290 - Contingencies
IFRS 5 - non-current assets held for sale and discontinued operations
ASPE 3475 disposal of long-lived asset and discontinued operations
50
cards
Part 9 - PPE
IAS 16 PPE
ASPE 3061 - PPE
11
cards
Part 10 - Revenue
What are the 5 steps to revenue i...,
When to classify as contracts,
When to account for combination o...
35
cards
Part 11 - Share-based payment / Shareholders' equity
How to measure share based paymen...,
What if the payment exceeds amoun...,
What is a cash settled share base...
7
cards
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Densmore Volume 1 - Financial Report
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