This class was created by Brainscape user Top 7 CPALE. Visit their profile to learn more about the creator.
By:
Top 7 CPALE
- decks
- flashcards
- learners
Decks in this class (18)
Conceptual Framework
List of underlying assumption und...,
Cf qualitative characteristics,
Fundamental qualitative character...
8
cards
Cash and Cash Equivalent
Measurement ofcash in local curre...,
Compensating balance is ______ if...,
Money order part of cash on hand ...
16
cards
Receivables
Measurementinitialsbsequent,
Two methods for accounting for ba...,
What is most broad direct write o...
33
cards
Inventories
What is lay away sale and who is ...,
Inventories is under pas,
As a rule the entity who owns the...
19
cards
Biological Assets
0
cards
Property, Plant & Equipment - P1
Various ways of acquiring ppe 9,
Ppehow to treat sale of samples g...,
Included to the cost of ppe 1 ref...
15
cards
Property, Plant & Equipment - P2
Ppe2subsequent measurement entity...,
Ppewhat is cost model,
If the ppe becomes idle is deprec...
20
cards
Government Grants PAS 20
Pas 20 par 12 provides that gover...,
Pas 20what are the two classifica...,
Pas 20what are the rules for the ...
7
cards
Borrowing Costs PAS 23
What is borrowing costs,
Pas 23 borrowing costs include,
Pas 23qualifying assets include
11
cards
Investment in Equity Securities
Investment in equity securitiesan...,
Investment in equity securitiesex...,
Investment in equity securities3 ...
21
cards
Investment In Associate
Investment in associate,
Investment in associatethere are ...,
Investment in associateinvestment...
10
cards
Investment in Debt Securities
Investment in debt securitiesa__ ...,
Investment in debt securitiesagai...,
Investment in debt securitiesexpl...
10
cards
Investment Property
Investment propertyunder pas 40 i...,
Investment propertyexamples of in...,
Investment propertyexamples of in...
20
cards
Impairment (PAS 36)
Definition cajeimpairment is defi...,
Scope pas 36 applies in accountin...,
Explain impairment loss cost prin...
13
cards
Wasting Assets and Depletion (PFRS 6)
Explain wasting assets,
The total cost of the wasting ass...,
Explain acquisitioncost
18
cards
Trade and Other Payables
___ is a present obligation of th...,
Essential characteristics of liab...,
Current liabilities are based on ...
7
cards
Estimated Liabilities
Definition and examples,
Notes for warranties 1 the obliga...,
Notes for premiums 1 challenge la...
4
cards
Provisions and Contingencies
Definition and examples,
Important a provision shall recog...,
Probable means
6
cards
More about
FAR
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Top 7 CPALE's FAR flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
FAR
- 26 decks
- 1626 flashcards
- 58 learners
Decks:
Bonds, Current Assets Liabilities Ratios, Derivatives Hedging Currency, And more!
FAR 2022
- 31 decks
- 2482 flashcards
- 21 learners
Decks:
1a Conceptual Framework And Standard Set, 1b General Purpose Financial Statements, 1c General Purpose Financial Statements, And more!
FAR
- 31 decks
- 730 flashcards
- 3 learners
Decks:
Chapter 1 Conceptual And Regulatory Fram, Chapter 2 Format Of Financial Statements, Chapter 3 Ppe, And more!
FAR
- 54 decks
- 1320 flashcards
- 14 learners
Decks:
Accounting Changes, Bonds Debt Restructure, Consolidations, And more!
