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Decks in this class (13)
1: Regulatory Environment and Corporate Governance
2 principal purposes of the regul...,
Generally accepted accounting pri...,
Principles based approach 3
19
cards
2: The Conceptual Framework
Purpose of the conceptual framewo...,
Status of the conceptual framework 2,
The objective of general purpose ...
29
cards
3: Non-Current Assets
Non current assets 1,
Initial measurement 2,
Self constructed assets 3
19
cards
4: Leases
Lease 1,
Lessee 2,
Lessor 3
16
cards
5: Other Accounting Standards
Carrying amount of ppe 1,
When is an asset impaired 2,
Recoverable amount 3
34
cards
6: Presentation of Published Financial Statements
Purposes of fs 1,
Fair presentation 2,
Going concern 3
9
cards
7: Statement of Cash Flows
3 categories of cash flow 1,
2 methods for operating activities 2,
Proforma cash flow statement 3
8
cards
8: General Principles of Taxation
Source of tax rules 1,
Record keeping for tax 2,
Deadlines for tax 3
20
cards
9: Direct Taxation
Direct tax 1,
Indirect tax 2,
Corporate income tax 3
23
cards
10: International and Indirect Taxation
Residence oecd 1,
If you are an international indiv...,
Withholding tax wht 3
10
cards
11: Working Capital and the Operating Cycle
Working capital 1,
Working capital cycle 2,
Working capital cycle calculation 3
20
cards
12: Receivables, Payables and Inventory
Things to think about with credit...,
Receivables collection period rec...,
Settlement early payment discounts 3
23
cards
13: Managing Cash
3 reasons to hold cash 1,
Transactions motive 2,
Precautionary motie 3
18
cards
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