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Drafting and interpreting Financial Statements

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

By: Sara Calvo
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Decks in this class (9)

Definitions
Income definition iasb,
Expenses definition iasb,
Profit or losses
33  cards
1. Purpose of financial statements
Sole trader characteristics,
Partnerships characteristics,
Llps
26  cards
2. Introduction to limited company financial statements
Sub classification of equity,
Equity sections in sfp,
Ordinary shares characteristics
20  cards
3. Published financial statements of limited companies (IAS1)
Statuary accounts,
Complete set of financial stateme...,
Annual reports and accounts corpo...
13  cards
4. A) Accounting for Assets (PPE)
Assets iasb definition,
Steps to follow treatment of assets,
Ias 16 property plant and equipment
27  cards
4. B) Assets: Intangible, Leases and Inventories
Ifrs 16 leases,
2 parties of the leasing contract,
Commencement of lease entries
23  cards
5. Accounting for liabilities
Liability definition,
Reliable measurement of liabilities,
Ias 12 income taxes
30  cards
6. Statements of Cash flow
Ias 7 statement of cash flows,
Statement of cash flows,
Format of the scf 3 sections
15  cards
IAS / IFRS
Ias 1,
Ias 16,
Ias 36
14  cards

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Drafting and interpreting Financial Statements

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