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58 Cards in this Set
- Front
- Back
- 3rd side (hint)
IAS 101 |
First time adoption of Ind AS |
1 |
|
IAS 102 |
Share based payment |
1/2 |
|
IAS 103 |
Business combinations |
1+2 = 3 |
|
IAS 104 |
Insurance contracts |
For you |
|
IAS 105 |
Non-current assets sale and discontinual of operations |
5 - S |
|
IAS 106 |
Exploration and evaluation of mineral resources |
Shovel |
|
IAS 107 |
Financial instruments - Disclosure |
Drafter, Gun |
|
IAS 108 |
Operating segments |
Operation to open |
|
IAS 109 |
Financial instruments |
7 with 0 |
|
IAS 110 |
Consolidated financial statements |
Solid 10 |
|
IAS 111 |
Joint arrangements |
Room for three |
|
IAS 112 |
Disclosure of interest in other entities |
2 partners? |
|
IAS 113 |
Fair value measurement |
Ghosts are white |
|
IAS 114 |
Regulatory deferral accounts |
Postponement |
|
IAS 115 |
Revenue from contract with customers |
RCWC |
|
IAS 1 |
Presentation of financial statements |
🎁 |
|
IAS 2 |
Inventories |
2 much stock |
|
IAS 7 |
Cash flows |
Waterfall |
|
IAS 8 |
Accounting policies, changes in estimate and errors |
4+0+4 page not found |
|
IAS 10 |
Events after reporting period |
Party after reporting |
|
IAS 12 |
Income taxes |
1/2 of income gone |
|
IAS 16 |
Property, Plant and equipment |
Square feet |
|
IAS 17 |
Leases |
Leash |
|
IAS 19 |
Employee benefits |
3 Bens - Kevin = perfect fit |
|
IAS 20 |
Accounting for Government grants and disclosure |
Granted permission: Mission 2.0 |
|
IAS 21 |
Effects of changes in forex rates |
Exchange 2 for 1 |
|
IAS 23 |
Borrowing cost |
Rent 20 - Sale 30 |
|
IAS 24 |
Related party disclosures |
2 cousins for a party, secrets exchanged |
|
IAS 27 |
Separate financial statements |
Split into 2 with divider (7) |
|
IAS 28 |
Investments in Associates and JV |
2 associates join |
|
IAS 37 |
Provisions, contingent liabilities and assets |
If and when it happens |
|
IAS 38 |
Intangible costs |
Non-transferable |
|
IAS 40 |
Investment property |
4'O clock : proper tea time |
|
IAS 41 |
Agriculture |
All for one, Agree? |
|
IAS 29 |
Financial reporting in hyper inflationary economics |
Reporting - balloons too inflated |
|
IAS 32 |
Financial instruments |
32 = 109 |
|
IAS 33 |
Earnings per share |
Sharing 3 for each |
|
IAS 34 |
Interim financial reporting |
3 - 4 interval |
|
IAS 36 |
Impairment of Assets |
Eight broken - 6 |
|
IAS 3 |
Consolidated financial statements |
3 = 110 |
|
IAS 4 |
Depreciation Accounting |
4...3...2...1 |
|
IAS 5 |
Information to be disclosed in Financial statements |
Fine, what should I say? |
|
IAS 6 |
Accounting responses to changing prices |
I said six not fix |
|
IAS 9 |
Accounting for R&D |
Improve 9 to 10 |
|
IAS 11 |
Construction contracts |
Bridge - at once |
|
IAS 13 |
Current assets and current liabilities |
Calcium Chloride salt for ghost |
|
IAS 14 |
Segment reporting |
4 teenagers in a group |
|
IAS 15 |
Information reflecting the effect of changing prices |
Shifting to lower priced brand |
|
IAS 18 |
Revenue |
Adults go to work |
|
IAS 22 |
Business combination |
22 = 103 |
|
IAS 25 |
Investments |
1/4th spent on project |
|
IAS 26 |
Retirement benefit plans |
Too tired at 6 - Ben 10's on |
|
IAS 30 |
Disclosure in the financial statements of Banks and similar financial institutions |
3'O clock at the river |
|
IAS 31 |
Joint Ventures |
Interested in joining your team |
|
IAS 32 |
Financial instruments: Presentation |
107,109 a view |
|
IAS 35 |
Discontinuing operations |
105 |
|
IAS 39 |
Financial instruments: Recognition and Measurement |
I think I know how much this is |
|
Overall Profitability ratio |
Operating Profit x 100 / Capital Employed |
ROCE |