FSA Flashcards
(23 cards)
Equity Method
Se registran en la misma línea de IS, no cambia NI, equity y/o BS con respecto a consolidación proporcional
Proportional consolidation
Sube NI, se mantiene revenue y equity, no impacta FCF
IFRS Tax deduction (Share Price): Settlement > Grant Date
Gain directly to equity
GAAP Tax deduction (Share Price): Settlement > Grant Date
Decrease Income Tax Expense in IS (Lower effective tax rate than IFRS)
Defined Obligation sube by
increase of Life, Salary and Payments
Current rate method BS
Todo a current rate (translation gain on BS)
Current rate method IS
Average rate
Temporal rate method BS
Non monetary y Equity at historical rate (except RE), monetary at current
Temporal rate method IS
COGS (W.A. when Inv was acquired), Depreciation (historical), translation gain aquí (RE)
Dividends FX
At divididend date
Hyperinflation IFRS
Non monetary, equity y IS restated for infltion, no for monetary
Beneish model (M-Score)
< -1.78 buen resultado, Manipulation
Altman Model (Z-Score)
> 3 lower probability of bankruptcy
Effective interest method
Historical cost - par value, (>0 interest income lower than interest received)
Amortized cost (Carrying value)
Initial FV - Coupon Payment - Interest payment sobre initial fair value)
Acquisition Method
Consolidación de todo
Share Based compensation
Sube Equity, Baja NI, Total Equity se mantiene
Grant Day
Shares * Value
Vesting Day
IS expense y abonas SBCR
Settlement Day
Cargas SBCR y abonas Common stock
Option value increase by
Sube Rf, Vol y estimated life, y baja div yield
Settlement stock option
Cash inflow (excercise price), impacta BS, no impacta IS
Growth evaluation
%capex/%TA
