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Financial Reporting

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

By: Thavisha Fernando
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Decks in this class (17)

Agriculture
What is an agriculture produce,
What is a biological asset,
Recognition criteria
5  cards
Accounting Policies, Estimates and Errors
When are errors adjusted,
When are estimates corrected,
When are policy changes adjusted
3  cards
Goodwill and Intangible Assets
Criteria for an intangible asset,
Criteria for an identifiable asset,
Criteria for recognition of an in...
6  cards
Events after reporting Period
When should the fs be adjusted du...,
What to do if the condition didn ...,
What is the only exception to the...
3  cards
Earnings Per Shares
Who is required to indicate eps,
Basic eps formula,
Diluted eps
9  cards
Government Assistance
When is government assistance rec...,
How is a forgivable loan treated ...,
A replayable loan from gov t with...
3  cards
Impairment
Under aspe how is impairement tested,
Under ifrs how is impairment tested,
When is impairment testing done
4  cards
Leases
Recognition criteria under aspe f...,
Recognition criteria under ifrs f...,
Aspe additional criteria to be me...
6  cards
Non-Current Assets Held for sale
Recognition criteria for non curr...,
Measurement of non current assets...,
What is discontinued operations
6  cards
Non-Monetary Transactions
Non monetary transactions are mea...,
When is the asset not measured at...,
What are the critiria for commerc...
3  cards
Revenue - ASPE
Revenue recognition criteria aspe,
Identifying multiple deliverables,
What happens when there are uncer...
3  cards
Revenue - IFRS
Recognition criteria for revenue ...,
Recognition criteria for the exis...,
Recognition criteria for performa...
8  cards
Related Party Transactions
Criteria for rpt transaction,
When to measure rpt under cv,
When to measure rpt under cv
3  cards
Share based Payments
What are the 2 primary methods of...,
What are share options,
What is a vesting period
9  cards
Employee Benefits
What are defined contribution pen...,
Under the contribution pension pl...,
What are defined benefit plans
11  cards
Hedge Accounting
What are the 2 types of hedges,
What are the steps in a recording...,
What is a fair value hedge
5  cards
Financial Instruments
0  cards

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Financial Reporting

  • Class purpose General learning

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