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东杰 胡
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Decks in this class (11)
C8 Financial Instrument
What s the definition of financia...,
What a financial asset is,
What a financial liability is
6
cards
C7 IAS12 Income Taxes
Deferred tax measurement,
Deferred tax recognition,
Current tax
5
cards
C4 IAS23 Borrowing Costs
What should be capitalise,
Capitalization is suspended when,
Cap is ceased when
3
cards
C4 IAS20 Gov Grant
Recognition
1
cards
C4 IAS 40 Investment Property
Definition,
Recognition when,
Initial measurement
4
cards
C4 IAS 38 Intangible Assets
Definition,
Recognition,
Initial measurement
7
cards
IFRS 13 Fair Value Measurement
Fv definition,
Hierarchy for inputs to valuation...,
Multiple markets use fv in
5
cards
Ethical Threats
Self interest,
Self review,
Advocacy
5
cards
C5 IAS 19 Employee Benefits
What is the short term benefits,
Accounting treatments for short t...,
Accumulating paid absences
12
cards
C4 IAS 36 Impairment
Identify a potentially impaired a...,
Identify a potentially impaired a...,
Measuring the recoverable amount
5
cards
C4 IAS 16 PPE
Ias 16 ppe definition,
Ias 16 recognition,
Ias 16 additional guidance for sm...
10
cards
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Strategic Business Reporting
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