This class was created by Brainscape user William Li. Visit their profile to learn more about the creator.
By:
William Li
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Decks in this class (12)
Chapter 1 - Introduction To Published Accounts
Ias presentation of financial sta...,
Not for profit and public sector ...,
Accounting standards and not for ...
3
cards
Chapter 2 - Tangible Non Current Assets
Property plant and equipment 1,
Subsequent expenditure 2,
Depreciation 3
13
cards
Chapter 3 - Intagible Assets
Intangible asset 1,
Measurement after initial recogni...,
Goodwill 3
7
cards
Chapter 4 - Impairment of assets
Impairment 1,
Indicators of impairment 2,
Recognition and measurement of an...
6
cards
Chapter 5 - Non Current Assets held for sale and discontinued operations
Objective 1,
Classification as held for sale 2,
Measurement of ncas held for sale 3
4
cards
Chapter 6 - A Conceptual And Regulatory Framework
The regulatory framework 1,
A conceptual framework 2,
Why have a conceptual framework 3
12
cards
Chapter 7 - Conceptual Framework
Historical cost 1,
Other asset values 2,
Constant purchasing power account...
7
cards
Chapter 8 - Other Standards
Accounting policies 1,
Changing accounting policies 2,
Accounting estimates 3
15
cards
Chapter 9 - Leases
Leasing agreement 1,
Substance over form 2,
Accounting treatment of the comme...
8
cards
Chapter 10 - Financial Assets And Financial Liabilities
Financial instruments 1,
Accounting standards 2,
Financial assets 3
13
cards
Chapter 11 - Foreign Currency
Objective of ias 21 1,
Exchange rates 2,
Assets and liabilities 3
7
cards
Chapter 12 - Revenue
Ifrs 15 revenue recognition 1
1
cards
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F7
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