Financial Reporting and IFRS Standards flashcards
114 flashcard decks by 64 users · Page 1 of 3
This page gathers Financial Reporting and IFRS Standards flashcards on topics from financial statements to IAS 16 definitions and disclosure requirements. University students and professional candidates can practise recalling terms and reporting concepts, while teachers can find material for their classes. There are over 100 flashcard resources made by more than 50 users, spanning university and professional study; choose a deck to get started.
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- Conceptual Framework for Financial Reporting25
- Accounting Standard Setting and IFRS Adoption23
- Presentation of Financial Statements and Disclosures45
- Accounting Policies, Estimates and Events After Reporting14
- Fair Value Measurement9
- Non-Financial Assets and Impairment39
- Financial Instruments and Investments19
- Provisions and Contingencies7
- Income Taxes and Deferred Tax8
- Revenue Recognition17
- Government Grants7
- Business Combinations and Consolidated Financial Statements10
- Financial Statement Analysis and Earnings per Share10
- Integrated and Sustainability Reporting7
Flashcards
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54 cardscima. F1
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45 cardsF3 - Introduction
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39 cardsChapter 3: Income statement and statement of changes in equity
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14 cardsIAS 16 Definitions Financial Reporting
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199 cardsF1 pt2 What is key to IFRS5 (non-current assets held for sale and discontinued operations)?
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200 cardsBA3 Pt1 What is financial reporting?
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90 cardsFinancial Reporting and Analysis 1 Under IFRS and GAAP, are tax assets and deferred tax liabilities current or non-current line items?
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52 cardsSBR - Chapter 1
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88 cardsRevision notes SBR
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94 cardsPart A
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31 cards1.6 Convergence Process Summarise the 'convergence process' in one sentence (1)
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55 cardsCFE- Financial Reporting Flow ASPE: Loyalty Points Program
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39 cardsChapter 4 IFRS 15 Revenue from contracts What are first 3 steps in IFRS15?
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56 cardsAdvanced Reporting
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50 cardsSBR - Chapter 3 Property, plant and equipment
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73 cardsReporting Financial Performance - D
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66 cardsRevenue - C IFRS 15: REVENUE FRON CONTRACTS WITH CUSTOMERS
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44 cardsIFRS15 Revenue What is 1st and 2nd step of recognition of revenue under IFRS15?
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52 cardsChapter 7 Key Terms Accrued Market Discount
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82 cardsSection B - F7 Tangible Non Current Assets
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30 cardsChapter 4: Balance sheet Financial reporting obligations in Australia
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38 cardsChapter 3 Fair value When IFRS 13 Fair value does not apply?
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34 cards3. Assets For Continued Use What is IAS 16 concerned with
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50 cardsLeasing & PRovisions & AFTER THE PERIOD
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34 cards6. Financial Instruments Financial Instrument Definition
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25 cardsChapter 5 Provisions, contingent liabilities Which cases are not covered by IAS37 (contingent liabilities, provisions and contingent assets)
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45 cardsCIMA The objective of financial statements (as set out in the Framework) is?
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22 cardsIntroduction to Financial Reporting C1 define financial reporting
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25 cards1.1 Financial Statements What is financial reporting? (3)
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11 cardsFinancial Accounting Theory - Module 12 What is Harmonisation of international accounting?
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23 cardsUSGAAP versus IFRS IFRS COMPARED TO USGAAP
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19 cardsFinancial reporting
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16 cardsMoerst et al. Dynamics of Investor perception What is a purpose of Moer's article?
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25 cardsFR Flashcards Group Account Steps
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20 cards1.2 Purpose and Use of Financial Statements What is the objective of financial statements? (1)
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12 cards1.7 Inherent limitations of financial statements What are the three main limitations of financial statements? (3)
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32 cardsIAS_1 1 What is IAS 1?
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17 cardsChapter 14 IFRS 3 Business combination Which business comnbinations IFRS3 does not apply to?
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26 cardsRSM320 Exam Prep: General and Deferred Income Taxes What are some uses of quality financial reporting?
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17 cardsFRS 102 / IFRS Differences
More Financial Reporting and IFRS Standards resources
About financial reporting and ifrs standards flashcards
GoConqr OriginalFinancial Reporting and IFRS Standards flashcards
The decks on this page cover definitions, financial statements, accounting standards and disclosure. IAS 16 Definitions includes terms such as depreciation, fair value and carrying amount. The deck on the income statement and changes in equity includes questions on profit or loss, accrual accounting and cash accounting.
How to use the decks
For an introduction, start with the deck on financial accounting and its questions about financial statements. Then move to IAS 16 Definitions if you want to practise specific terms. Read each prompt, recall your answer and check it against the card before returning to terms you found difficult.
For wider revision, International accounting standards and Disclosure Requirements offer further topics to explore. If you want a visual overview, switch to a mind map on the unit page; use a quiz when you want to test your recall in another format. Pick a topic and work through a deck.
Frequently asked questions
Which flashcard deck is a useful place to start?
Start with the deck on financial accounting if you want introductory questions about financial statements and the standards used in reporting. For a more focused set of terms, IAS 16 Definitions covers depreciation, fair value, carrying amount and other definitions. Your choice depends on whether you want a broad introduction or specific recall practice.
Are these flashcards free to use?
Yes. Every resource listed here is free to open and study without an account. The decks were made by GoConqr users. A free account can also save quiz scores and let you make your own quizzes, mind maps, flashcards and notes.
Who are these flashcards for?
The page has material for university students and professional candidates practising financial reporting terms, statements and standards. Teachers can also find user-made material for their classes. The listed decks range from an introduction to financial accounting to focused topics such as IAS 16 definitions and disclosure requirements.