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FR

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

By: Stephanie Clitheroe
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Decks in this class (22)

Published financial statements
A complete set of financial state...,
Preference shares are,
All other shares go to
5  cards
A conceptual and regulatory framework
Internationalfinancialreportingst...,
International financial reporting...,
Ifrs interpretations committee ifric
43  cards
Other standards
Definition of accounting policies,
Ifrs 13 fair value measurement,
Hierarchy of inputs
18  cards
Tangible non-current assets
Property plant and equipment shou...,
Property plant and equipment shou...,
What is the formula for discounte...
47  cards
Intangible assets
An intangible asset is an,
In order to be identifiable the a...,
Recognition an intangible asset must
18  cards
Impairment of assets
Impairment of individual assets is,
An asset s recoverable amount is ...,
Indications of impairment may be ...
17  cards
Non-current assets held for sale and discontinued operations
An asset held for sale is one whe...,
Assets held for sale rules,
Discontinued operations are
4  cards
Principles of consolidated financial statements
A parent company is,
A subsidiary is,
Control ifrs 10 states that an in...
7  cards
Consolidated statement of financial position
Mechanics of consolidation the 5 ...,
The non controlling interest at a...,
Negative goodwill a gain on barga...
20  cards
Consolidated statement of profit or loss
1  cards
Foreign currency
What is functional currency,
What is presentation currency,
What are the factors influencing ...
11  cards
Associates
What is an associate,
Significant influence is,
Significant influence presumed wh...
5  cards
Disposals
1  cards
Revenue
A five step process,
A repurchase agreement is where an,
There are generally three forms o...
11  cards
Financial assets and financial liabilities
A financial instrument is,
A financial asset is,
A financial liability is
25  cards
Introduction to published accounts
Ias 1 presentation of financial s...,
Exceptional items is the name oft...,
The accounting treatment of excep...
4  cards
Non-current assets held for sale and discontinued operations
Classification as held for sale,
The following conditions must apply,
Non current assets that qualify a...
8  cards
Leases
A lease is a,
If the lease is short term 12 mon...,
3  cards
Tax
Temporary differences are differe...,
The difference between the carryi...,
3  cards
EPS
The basic eps calculation is simply,
Earnings,
Shares
4  cards
Ratios
Gross profit margin,
Operating profit margin,
Return on capital employed roce
34  cards
Extras
1  cards

More about
FR

  • Class purpose General learning

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