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Financial accounting and reporting

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

By: Zarah Meethoo
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Decks in this class (10)

Group consolidations
Group,
Acquisitions,
Merger
13  cards
Goodwill
Reasons to pay more than assets l...,
Goodwill,
Fair value measurement
11  cards
EXAM - must knows
Impairment,
Into group sales upstream,
Current accounts
7  cards
Events after the reporting period
What are events after the reporti...,
Adjusting event ias 103,
Non adjusting event ias 103
7  cards
Earnings Per Share
Importance of eps,
Eps formular,
Basic eps
15  cards
Revenue from contracts with customers
Difficulties arise in accounting ...,
Challenges for revenue recognition,
Objective of ifrs15
9  cards
IFRS16 Leases
Lessee vs lessor,
When is there control,
When is there not control
15  cards
Accounting for Taxation
Profits chargeable for corporatio...,
The classical system,
The imputation system
12  cards
Accounting for foreign exchange rates
Functional currency,
Presentation currency,
How do we decide on a functional ...
3  cards
Creative accounting
Creative accounting,
Creative accounting case study ex...,
Aim of regulators
21  cards

More about
Financial accounting and reporting

  • Class purpose General learning

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