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 (11)
Chapter 1 The Conceptual Framework
Purpose of financial reporting,
Qualitative characteristics,
Going concern
5
cards
Chapter 3 Tangible Non Current Assets
Property plant and equipment ias 16,
Measurement at recognition,
Measurement after recognition
7
cards
Chapter 4 Intangible Assets
Intangible asset ias38,
Recognition,
Measurement at recognition
5
cards
Chapter 5 Impairment Of Assets
Recoverable amount,
Impairment indicators,
Cash generating units cgu
6
cards
Chapter 14 Inventories And Bological Assets
Inventories ias 2,
Allowable costs per ias 2,
Nrv
8
cards
Chapter 6 Revenue
Revenue recognition,
Revenue from contracts with custo...,
Common types of transactions
5
cards
Chapter 13 Provisions
Provisions ias 37,
Recognition,
Legal and constructive obligations
14
cards
Chapter 11 Financial Instruments
Financial asset,
Financial liabilities,
Classification
6
cards
Chapter 12 Leasing
Finance leases ias 17,
Ias 17 identifies 5 situations no...,
Accounting treatment
9
cards
Chapter 15 Taxation
Current tax,
Deferred tax,
Revaluations of non current assets
4
cards
Chapter 18 Earnings Per Share
Earnings per share,
Changes in equity share capital,
Diluted earnings per share
6
cards
More about
F7 BPP
- Class purpose General learning
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