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Decks in this class (11)
Chapter 9 - Foreign currency
Define historic rate hr,
Define closing rate cr,
Define average rate ar
3
cards
Chapter 10 - Revenue and Inventory
What are the five steps of revenu...,
Step 1 identify contract define c...,
Step 1 identify contract what are...
23
cards
Chapter 14 - Provisions
What is a provision,
What is the recognition criteria ...,
How to workout provision for sing...
23
cards
Chapter 13 - Intangible assets
What is an intangible asset,
What are some examples of intangi...,
What does identifiable asset mean
16
cards
Chapter 3 - PPE
What is ppe,
When do you recognise ppe,
How do you initially measure ppe
26
cards
Chapter 2 - Format of financial statements
Management need to prepare f s on...,
What is the accruals concept,
What is the offsetting concept
7
cards
Chapter 1 - Conceptual framework
Financial accounting consists of ...,
What is the objective of general ...,
List user groups
37
cards
Chapter 4 - Financial instruments
How do you class redeemable prefe...,
How do you class irredeemable pre...,
How do you show dividends of rede...
9
cards
Chapter 16 - Leases
When is interest paid for payment...,
When is interest paid for payment...,
When do you identify a lease
18
cards
Chapter 15 - Earnings per share and distributable profits
Why is eps an important indicator...,
What is the pe ratio,
How does eps ensure comparability
14
cards
Chapter 11 - Reporting financial information
How to account for a change in ac...,
How to choose an accounting policy,
What are some examples of account...
6
cards
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