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Decks in this class (16)
Pre assumed Knowledge
What makes up lease liability 1,
What is the definition of a right...,
How to calculate lease term 3
33
cards
1 - Framework, 2 - The professional and ethical duties of the accountant
1 - Framework, 2 - The professional and ethical duties of the accountant
24
cards
3 - Performance reporting & 4 - Revenue
3 - Performance reporting & 4 - Revenue
16
cards
5 - Non current asset & 6 - Agriculture and inventories & 7 - Foreign Currency in individual financial statements.
5 - Non current asset & 6 - Agriculture and inventories & 7 - Foreign Currency in individual financial statements.
20
cards
8 - Leases
Leases
17
cards
9 - Employee Benefits & 10 - Share based payments
9 - Employee Benefits & 10 - Share based payments
20
cards
11 - Events after the reporting period, provisions and contingencies
Events after the reporting period, provisions and contingencies
5
cards
12 - Financial instruments
What are the standards that affec...,
What is a financial instruments 2,
What section of the p l do financ...
11
cards
13 - Tax
What are the two types of tax 1,
How to calculate current tax expe...,
What is deferred tax 3
9
cards
14 - Segment Reporting & 15 - Related parties
What are the operating segments 1,
When can two operating segments b...,
What are the thresholds for seper...
8
cards
16 - Adopting new IFRS Standards & 17 - Small and medium entities
What are the characteristics of a...,
What are some accouting rules tha...,
What are the key issues to consid...
5
cards
18 - Group Accounting
What is a parent company 1,
What is a subsidiary 2,
What are consolidated accounts 3
17
cards
19 - Changes in group structure
What are mid year acquisitions an...,
What is a step acquisition 2,
What to do when calculating goodw...
11
cards
20 - Group accounting - Foreign currency & 21 - Group statement of cash flows
How to treat goodwill and how to ...,
What exchnage rates do we use for...,
What are the areas that exchnage ...
13
cards
Accountancy standards
Whats is ias 2 and explain 1,
Whats is ias 7 and explain 2,
Whats is ias 8 and explain 3
36
cards
Calculations
What is working 1 in a group stru...,
What is working 2 in a group stru...,
What is working 3 in a group stru...
13
cards
More about
SBR Revision
- Full test name Unspecified
- Test acronym Unspecified
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