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FAPS- LESSON 1

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

By: Thainara Gomes
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Decks in this class (9)

ACCOUNTING PRINCIPLES
What are the accounting principles,
Accrual accounting,
Going concern
8  cards
ELEMENTS OF ACCOUTING SYSTEM
What are the elements of accounti...,
Financial documents,
Book of prime entry
6  cards
ETHICAL ACCOUNTING PRINCIPLES
Professional competence and due care,
Integrity,
Professional behaviour
6  cards
CONCEPTUAL FRAMEWORK- FUNDAMENTAL CHARACTERISTICS
Relevance,
Materiality,
Faithful representation
7  cards
FRAMEWORK- ENHACING CHARACTERISTICS
Comparability,
Verifiability,
Timeliness
4  cards
THREATS TO PROFESSIONAL ETHICS
Self interest threat,
Self review threat,
Familiarity threat
5  cards
ACCOUNTING STANDARDS AND POLICIES
Ifrs,
Ias,
Iasb
8  cards
USERS OF FINANCIAL STATEMENT
Shareholders,
Suppliers,
Lenders
5  cards
REQUIREMENT OF USERS
Solvency,
Statutory requirement,
Internal control
5  cards

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FAPS- LESSON 1

  • Class purpose General learning

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