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FAR UK GAAP

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

By: Kate Lovegreen
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Decks in this class (18)

Ch 1 - Conceptual & Regulatory Framework
What 2 concepts does financial ac...,
Why should transactions be record...,
Why should transactions be summar...
89  cards
Ch 2 - Format of FS
What principles does frs 102 requ...,
What does frs 102 secition 3 requ...,
What does the ca2006 require fss ...
102  cards
Ch 3 - Tangible Fixed Assets
Define tangible fixed assets,
What are 2 other ways to term a tfa,
For the purposes of fs how are tf...
77  cards
Ch 4 - Leases
What are the diff options for a c...,
Define a lease,
Define a lessor
55  cards
Ch 5 - Fin Instruments
What are the 4 sections of frs 10...,
What does section 11 basic financ...,
What does section 22 liabilities ...
35  cards
Ch 6 - EPS and Distributable Profits
Why is eps regarded one of the mo...,
What is eps used to do,
Who must apply ias 33 eps
32  cards
Ch 7 - Intangible Assets
What are intangible assets,
Give some examples of tangible as...,
What does identifiable mean re in...
58  cards
Ch 8 - Government grants
Why does the gvmt provide grants,
What are grants usually in the fo...,
Give an example of a gvmt grant
44  cards
Ch 13 - Group Accounts: Basic Principles
What is the journal when one comp...,
How does the purchase os a sub af...,
What situation does it create is ...
18  cards
Ch 14 - Consolidated Bal Sheet
What are the issues may have to d...,
What will a standard question ask...,
What are the workings
61  cards
Ch 15 - Group Accounts: Consolidated SFP
What complications can arise with...,
What are the 2 forms that the cp ...,
What are the basic consolidated p...
30  cards
Ch 16 - GA : Associates and Joint Arrangements
Define an associate,
Define significant influence,
What is the assumed sh of an asso...
50  cards
Ch 9 - Revenue and Inventories
Define revenue,
Why is it important to get revenu...,
What does revenue result from
15  cards
Ch 11 - Provisions and Contingencies
0  cards
Ch 12 - Foreign Currency
0  cards
Ch 10 - Reporting Financial Performance
0  cards
Question Bank PB's
Describe any differences between ...,
Describe any diffs between ifrs a...,
Explain substance over form and e...
11  cards
Accounting treatments Qs
How does preparation of fs under ...,
How does preparation of fs under ...,
What are the inherent limitations...
19  cards

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FAR UK GAAP

  • Class purpose General learning

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