This class was created by Brainscape user Charlotte Hamilton. Visit their profile to learn more about the creator.
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Decks in this class (25)
IAS & IFRS
What is ias 2,
What is ias 1,
What is ias 7
28
cards
Ratio's
What are the performance ratios,
What are the six categories of ac...,
How is return on capital employed...
34
cards
IAS 1 - Presentation Of Financial Statements
What are the general principles o...,
What are the components of financ...,
Explain going concern as principle
4
cards
IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
What is an example of a change in...,
What are accounting policies,
How is a change in accounting pol...
10
cards
IAS 12 - Income Tax
How is income tax shown in the fi...
1
cards
IFRS 8 - Operating Segments
What entities does ifrs 8 apply to,
What is the definition of an oper...,
Why are operating segments requiered
12
cards
IAS 24 - Related Party Disclosures
What are the related parties for ...,
What is the definition of a relat...,
What are the related parties for ...
16
cards
IAS 16 - Property, Plant & Equipment
How should property plant equipme...,
When should an item be recognised...,
How is property plant equipment m...
14
cards
IAS 38 -Intangible Assets
How can an intangible asset be id...,
What is the definition of an inta...,
Can employees be recognised as an...
18
cards
IAS 36 - Impairements
What are external sources of impa...,
What type of assets can become im...,
What are the internal sources of ...
28
cards
IFRS 5 - Assets & Disposal Groups Held For Sale
What is the criteria before a non...,
What happens when a non current a...,
What happens to depreciation once...
17
cards
IAS 40 - Investment Property
What are examples of investment p...,
What is the definition of an inve...,
What examples cannot be classifie...
25
cards
IAS 20 - Government Grants
What is the definition of governm...,
What is the definition of governm...,
What are examples of forms of gov...
14
cards
IAS 23 - Borrowing Costs
Which types of borrowing costs fo...,
What is the definition of borrowi...,
What is the definition of a quali...
11
cards
IAS 17 - Leases
What is the definition of a finan...,
What is the definition of a lease,
What is the definition of an oper...
21
cards
IAS 18 - Revenue
When should revenue from the rend...,
When should revenue from the sale...,
How should revenue in respect of ...
5
cards
IAS 11 - Construction Contracts
What is the definition of a fixed...,
What is the definition of a const...,
What are the key characteristics ...
17
cards
IAS 32 - Financial Instruments - Presentation
What is the definition of a finan...,
What is the definition of a finan...,
What is the definition of a finan...
12
cards
IAS 39 - Financial Instruments : Recognition & Measurement
Describe the classification of a ...,
What are the 4 categories that fi...,
Describe the classification of lo...
17
cards
Group Financial Statements
How many shares of a subsidiary d...,
What is the definition of a busin...,
What is the purpose of consolidat...
63
cards
IAS 33 - Earnings per Share
How should the profit or loss att...,
What is the basic calculation for...,
What is the treatment for cumulat...
11
cards
IAS 2 - Inventories
What is the definition of invento...,
How should inventories be measured,
How is the cost of inventory whic...
5
cards
IAS 7 - Statement of Cash Flows
What are the 2 methods for presen...,
What are the 3 headings that cash...,
What is the comparison of ias 7 c...
3
cards
IAS 10 - Events After the Reporting Period
What are the two types of events ...,
What is the definition of events ...,
What are the accounting treatment...
3
cards
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
When should a provision be recogn...,
What is the definition of a provi...,
What is the definition of a legal...
6
cards
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Financial Reporting
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