SBR

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 (17)

The Financial Reporting Framework
Ifrs 18 presentation and disclosu...,
Ifrs 18 the categories and the it...,
Financing category 3
41  cards
Ethics, related parties and accounting policies
Integrity 1,
Objectivity 2,
Professional competence and due c...
28  cards
Revenue
Ifrs 15 1,
Revenue can be recognised when 2,
If consideration has already been...
14  cards
Non Current Assets
Ppe definition 1,
Ppe recognition 2,
Measurement after recognition 3
43  cards
Employee benefits
Employee benefits short term bene...,
Profit sharing and bonus plans 2,
Post employment benefits pensions 3
17  cards
Financial Instruments
Financial instruments 1,
Financial asset 2,
Financial liability 3
28  cards
Income taxes
Deferred tax 1,
Deferred tax calc 2,
Temporary differences 3
7  cards
Provisions, contingencies and events after the reporting period
Provision 1,
A provision is recognised when 2,
Legal and constructive obligations 3
18  cards
Leases
Lease definition 1,
The right to control an asset 2,
Lease term 3
11  cards
Share based payments
Share based payment transaction 1,
Share option 2,
Three types of transaction 3
11  cards
Basic Groups
Prep dates and rules 1,
Accounting treatment of the inves...,
Exemptions from preparing consoli...
21  cards
Change in group structures: Step acquisitions
For any chance in group strcuture 1,
Investment to sub 2,
Associate to sub 3
5  cards
Changes in group structures: disposals
Entities status at year end 1,
Treatment of amounts previously i...,
Disposals where control is retain...
6  cards
Non current assets held for sale and discontinues operations
Disposal group 1,
Classification of non current ass...,
Measurement 3
13  cards
Joint arrangements
Joint arrangement 1,
Joint operation vs joint venture 2,
Accounting for joint operations 3
5  cards
Foreign transactions and entities
Functional currency monetary item...,
Determining an entities functiona...,
Changes in an entities functional...
11  cards
Group statement of cash flows
Cash cash equivalent cash flows 1,
Use of direct method 2,
Dividends paid to nci s 3
4  cards

More about
SBR

  • Class purpose General learning

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