This class was created by Brainscape user Leonard Wt. Visit their profile to learn more about the creator.
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Leonard Wt
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Decks in this class (16)
M2: Assets (PPE IAS 16)
What is ppe 1,
When should ppe be capitalised in...,
What items should i include in th...
30
cards
M2: Assets (Investment Property IAS 40)
What is investment property 1,
What is the difference between no...,
When do we recognise investment p...
13
cards
M2: Assets (IAS38 Intangible Assets)
What is an intangible asset 1,
What does the framework say about...,
Explain what identifiable means i...
21
cards
M2: Assets (IFRS 5 NCA Held for Sale)
What should happen was nca go fro...,
If the nca doesn t meet all the c...,
What is the criteria for valuing ...
7
cards
M2: Assets (IAS 36 Impairment of Assets)
What type of assets are excluded ...,
What causes an asset to be impair...,
When do we do impairment tests 3
10
cards
M2: Assets (IAS 2 Inventories)
What is inventory and why do comp...,
Where does inventory appear in th...,
What is the formula to know inven...
13
cards
M3: Liabilities (IFRS 16 Leases)
What is a lease 1,
What do we consider when consider...,
What are the four key things that...
24
cards
M3: Liabilities (IAS 37 Provisions, Contingent Liabilities & Assets)
What is a provisions and continge...,
What happens if there is just a p...,
What is the key 4 criteria for a ...
12
cards
M3: Liabilities (IAS 12 Income Taxes)
What are the different ways we tr...,
What are the four instalment date...,
If a large company has a year end...
7
cards
M4: Employee Benefits (IAS 19)
What are short term employee bene...,
What is the month end journal 2,
What are post employment benefits 2
10
cards
M1: P&D of FS
What regulations must be complied...,
What are the qualitative characte...,
Can i define the elements of fina...
17
cards
M8: Non-financial Disclosures
What is the relationship between ...,
What are the different frameworks...,
State which frameworks and standa...
30
cards
M4: Foreign Currency Transactions
How should you translate and reco...,
How should you recognise the sett...,
How should you present exchange d...
10
cards
M5: Financial Instruments 1-4,8
What are the types of shares issu...,
What are the characteristics of o...,
What are redeemable and irredeema...
37
cards
M4: Revenue
What is the ifrs 15 five step app...,
What is a performance obligation 2,
What is revenue 3
22
cards
M5: Financial Instruments (Financial Assets 5,6,7)
What are financial instruments 1,
What are primary and derivative f...,
What are financial assets financi...
19
cards
More about
RP2
- Class purpose General learning
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