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Ariff Ikmal
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Decks in this class (23)
IAS 28 Investments In Associates and Joint Venture
0
cards
Conceptual Framework
Fundamental characteristics,
Relevance characteristics,
Faithful represention characteris...
6
cards
IFRS 11 Joint Arrangements
Definition ifrs 11,
Joint operation,
Jv
5
cards
Cryptocurrency
Classification of cryptocurrency,
How to measure cryptocurrency
2
cards
IFRS 2 Share Based Payment
Definition
1
cards
Management Commentary
Purpose of management commentary,
Argument for non binding framework,
Argument for ifrs standard
4
cards
IAS 2 Inventories
Definition of net realisable value,
The nrv will be based upon,
Can nrv be calculated using the f...
3
cards
IFRS 15 Revenue from Contracts
Indicator the transfer of control...
1
cards
IAS 21 The Effecrs on Changes in Forex
Define functional currency,
Define presentation currency,
Functional currency is determined...
4
cards
ESG
Esg guideline
1
cards
IFRS 13 Fair Value Measurement
Fair value is defined as,
Fair value hierarchy,
The selection of fair value shoul...
4
cards
IFRS 10 Consolidated FS
Ifrs 10 states that an investor c...,
Other evidence must be considered...
2
cards
IFRS 9 Financial Instruments
Investment in equity instruments ...,
Investment in debts amortised cost,
Fair value through other comprehe...
5
cards
IFRS 8 Operating Segment
An operating segment is defined a...,
Reporting thresholds
2
cards
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Recognition criteria,
Example of recognised,
Restructing costs
8
cards
IAS 19 Employee Benefits
Defined contribution plans,
Defined benefit plans,
When to recognise basic settlemen...
3
cards
IFRS 16 Leases
Lesse a c,
Finance lease,
A contract contains a lease if it
5
cards
IAS 12 Income Taxes
Evidence of insufficient taxable ...,
Evidence of sufficient taxable pr...,
When deferred tax assets shall be...
4
cards
IAS 38 ITA
Definition of intangible assets,
Recognition of ita,
Costs incurred in the development...
6
cards
IFRS 5 Disposal of NCA and Discontinued Operation
Criteria for asset for sale,
Definition of discontinued operation,
Definition
3
cards
IAS 40 Investment Properties
Definition of investment property,
Ancillary services,
Measurement basis
3
cards
IAS 36 Impairment of Assets
Frequency of impairment,
Circumstances indicating impairme...,
Definition of ias 36
4
cards
IAS 16 PPE
Ppe capitalised when critieria of...,
Amount that can be capitalised in...,
Amount that categorised as expens...
8
cards
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