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

Decks in this class (11)

Ch1 - Language of Business
Two sub classes of accounting,
Two key missions of accounting,
Definition of accounting
6  cards
Ch2 - Introduction to Financail Statements
Accounting equation also called b...,
What are assets,
List main categories of assets
7  cards
Ch3 - FS: Interrelations and Construction
Financial statements prepared for...,
Financial statements prepared as ...,
Left side of t account is called
6  cards
Ch4 - Accounting Principles and End-of-Period Adjustments
Four groups of requirements which...,
Accounting principles which assur...,
Accounting principles which assur...
14  cards
Ch6 - Revenue recognition issues
List the 5 steps of revenue recog...,
Ifrs 15 is applicable to those co...,
Which ifrs is applicable for reco...
7  cards
Ch 7 - Tangible assets
Definition of ppe property plant ...,
Cost of acquisition of ppe repres...,
List 5 examples of cost of acquis...
11  cards
Ch8 - Intangible assets
Define intangible assets,
List main categories in intangibl...,
When is goodwill recognized
9  cards
Ch10 Financial instruments
Definition of financial instrument,
List the three categories of fina...,
What are cash equivalents
8  cards
Ch11 Equity
Definition of share capital,
What is authorized capital,
What is called up capital
5  cards
Ch12 Liabilities and Provisions
Definition of a liability,
What is provision,
What is onerous contract
4  cards
Ch13 Business Combinations
What are consolidated financial s...,
Which 3 conditions need to be cum...,
Which consolidation method do we ...
5  cards

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FA2

  • Class purpose General learning

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