This class was created by Brainscape user Hannah Day. Visit their profile to learn more about the creator.
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Hannah Day
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Decks in this class (12)
Reporting framework, sustainability and ethics
What are financial statements use...,
What are the key limitations of f...,
What are the key aspects of the c...
14
cards
Format of financial statements
What are the ias1 principles of f...,
What is the order for sections in...,
What are the double entries for p...
10
cards
Reporting financial performance
Which accounting policies can be ...,
What disclosures must be made whe...,
What is a discontinued operation 3
16
cards
Property, plant and equipment
What is ppe 1,
Which models can be used to measu...,
When is depreciation calculated 3
28
cards
Intangible assets
What is an intangible asset 1,
What makes an intangible asset id...,
How is an intangible asset recogn...
12
cards
Revenue and inventories
What are the steps in the 5 step ...,
What amount is recognised as reve...,
What is deferred consideration 3
16
cards
Leases
Who are the lessor and lessee 1,
What is a lease 2,
What is an underlying asset 3
18
cards
Financial instruments
What is a financial instrument 1,
What are examples of financial as...,
What is a financial liability 3
18
cards
Provisions, contingencies and events after the reporting period
What is a provision and when shou...,
What is a constructive obligation 2,
What is a probable outflow of res...
19
cards
Earnings per share and distributable profits
What is ias 33 1,
How is basic eps calculated 2,
What is the best way to calculate...
11
cards
Analysis and interpretation
How do we calculate gross profit ...,
How do we calculate operating pro...,
How do we calculate return on cap...
17
cards
Group accounts: basic principles
What is a group 1,
What are the 23 levels of investm...,
What criteria are met for an inve...
10
cards
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FAR
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