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

Decks in this class (14)

Learning Unit 1 - Conceptual Framework
What are the five elements of an ...,
What is the definition of a asset,
What is the definition of a liabi...
13  cards
Learning Unit 2 - Income tax
Is the date the rate accepted int...,
Are income taxes always recognize...,
What is a permanent difference in...
10  cards
Learning Unit 3 - Revenue from contracts with customers
Which ifrs standard discusses rev...,
What is the five step process reg...,
What is the definition of revenue...
13  cards
Learning Unit 3 - IFRS 16: Leases
What is the definition of a opera...,
What is the definition of a finan...,
What is the definition of the gro...
15  cards
Learning Unit 4 - Fair value, PPE and Investment property
Provide the definition of fair va...,
What is meant by fair value is an...,
What is meant by orderly transaction
11  cards
Learning Unit 5 - Impairment of assets
Ias 366what is the recoverable am...,
Ias 369 10under which instances d...,
Ias 3612 a d and 13 14what extern...
8  cards
Learning 6 - Accounting policies, change in estimates
1  cards
Learning unit 7 - Financial instruments (assets)
Define what is a financial instru...,
Define in terms of ifrs 9 what is...,
When are financial assets recogni...
14  cards
Learning unit 7 - Financial instruments (liabilities)
Define what is a financial liabil...,
What are the possible classificat...,
When are financial liabilities cl...
4  cards
Learning Unit 7 - Employee benefits
Define what are employee benefits...,
Define what are short term employ...,
What are the 4 categories of shor...
9  cards
Learning Unit 8 - Group Statements
List the elements of control in r...,
Define power over the investee in...
2  cards
Learning Unit 9 - Investment in associates and joint ventures
Ias 28 investment in associateswh...,
Define what is significant influence,
What is the initial accounting tr...
8  cards
IFRS 13: Fair value measurement
Defined fair value in terms of if...,
Define what is a orderly transaction,
What is the definition of princip...
6  cards
IFRS 5: Non-current Assets Held for Sale
Define what is a disposal group
1  cards

More about
FAC3764

  • Class purpose General learning

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