Financial Reporting

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

Decks in this class (17)

Consolidated SFP
Working 1,
Working 2,
Working 3
9  cards
Consolidated PL
Three basic principles,
Working,
Intra group items
5  cards
IAS 28 - Investment in Associates
Definition,
Equity accounting,
Disposals
3  cards
Interpretation of Financial Statements
Gross profit margin,
Operating profit margin,
Return on capital employed roce
13  cards
Earnings Per Share - IAS 33
Basic eps,
Pe ratio,
Full market issue
6  cards
Non-Current Assets
Ias 16 ppe,
Initial measurement,
Subsequent measurement
11  cards
Intangible Assets
Ias 38 intangible asset def,
Initial measurement,
Subsequent measurement cost model
6  cards
Impairment of Asset
Ias 26 impairment of assets,
Recoverable amount value in use,
Indicators of impairment
6  cards
NCA - Held for Sale / Discontinued Operations - IFRS 5
Assets held for sale,
Accounting,
Discontinued operation
3  cards
Regulatory and Conceptual Framework
Ifrs foundation,
Ifrs advisory council,
Iasb
10  cards
Other Standards
Ias8 accounting policies changes ...,
Estimates and errors,
Ifrs 13 fair value measurment
8  cards
Leases
Leases ifrs 16,
Accounting for a lease,
Subsequent measurement of lease l...
5  cards
Financial Instruments
What is a financial asset and lia...,
Asset recognition,
Subsequent measurement debt instr...
10  cards
FOREX
Functional currency,
Presented currency
2  cards
Revenue
Ifrs 15 revenue from contracts wi...,
5 step recognition,
Presentation
8  cards
Tax
Ias12 income tax accounting profi...,
Accounting example,
Deferred tax
5  cards
Cashflows
Cashflows ias7,
Lay out operating activities,
Lay out investing activites
4  cards

More about
Financial Reporting

  • Class purpose General learning

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