Decks in this Class (31):
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Section 1 Conceptual Framework Amp Ifrs
Section 1 - Conceptual Framework & IFRS
Sample Cards:what is gaap and who is gaap authoriz...,what are the two general purpose fram...,what are the special purpose framewor...39 CardsPreview Flashcards -
Section 2 Cash And Cash Equivalents Amp B
Section 2 - Cash and Cash Equivalents & Balance Sheet
Sample Cards:what does the balance sheet consist of,what are current assets,what are current liabilities10 CardsPreview Flashcards -
Section 3 Cost And Equity Method
Section 3 - Cost and Equity Method
Sample Cards:what are the percentage used for cost...,what are some factors to consider whe...,equity method points16 CardsPreview Flashcards -
Section 4 Marketable Securities
Section 4 - Marketable Securities
Sample Cards:what is marketable securities,what is trading securities hft,what are trading securities j es14 CardsPreview Flashcards -
Section 5 Financial Instruments And Deriv
Section 5 - Financial Instruments and Derivatives
Sample Cards:what are financial instruments,three reasons entities acquire deriva...,what is a hedge12 CardsPreview Flashcards -
Section 6 Foreign Operations
Section 6 - Foreign Operations
Sample Cards:what is a transactional currency,what is a functional currency,what is a reporting currency7 CardsPreview Flashcards -
Section 7 Inventory
Section 7 - Inventory
Sample Cards:what is included in cost of inventory,who should report inventory for fob s...,who should report inventory for fob d...32 CardsPreview Flashcards -
Section 8 Property Plant Amp Equipment
Section 8 - Property, Plant & Equipment
Sample Cards:what are characteristics of fixed assets,what are included in fixed assets aka...,what are acquisition costs included with25 CardsPreview Flashcards -
Section 9 Intangibles
Section 9 - Intangibles
Sample Cards:what are the three basic forms of int...,are intangible assets identifiable an...,how is knowledge research and develop...17 CardsPreview Flashcards -
Section 10 Receivables
Section 10 - Receivables
Sample Cards:what value should a r be reported at,what are the three methods of calcula...,is the direct write off method for ba...10 CardsPreview Flashcards -
Section 11 Bonds And Pv Tables
Section 11 - Bonds and PV Tables
Sample Cards:what is a term bond,what is a serial bond,what is a debenture bond25 CardsPreview Flashcards -
Section 12 Accounting For Leases
Section 12 - Accounting for Leases
Sample Cards:what is the goal for accounting for l...,how are operating lease costs under t...,how are operating lease costs under t...25 CardsPreview Flashcards -
Section 13 Liabilities
Section 13 - Liabilities
Sample Cards:what is current liabilities valued at,what are the two methods to record a ...,what is an accrued liabilities expense17 CardsPreview Flashcards -
Section 14 Pensions And Post Employment B
Section 14 - Pensions and Post Employment Benefits
Sample Cards:what is a defined contribution plan,what is a defined benefit plan,what is projected benefit obligation pbo13 CardsPreview Flashcards -
Section 15 Stockholders Equity
Section 15 - Stockholders' Equity
0 CardsPreview Flashcards -
Section 16 Earnings Per Share
Section 16 - Earnings Per Share
0 CardsPreview Flashcards -
Section 17 Reporting The Results Of Opera
Section 17 - Reporting the Results of Operations & IFRS F/S
Sample Cards:what is the current fasb presentation of,what are the four sections included i...,what are the two ways income from con...24 CardsPreview Flashcards -
Section 18 Accounting Changes Amp Error C
Section 18 - Accounting Changes & Error Corrections
Sample Cards:what are the three types of accountin...,what is change in accounting principle,what is the j e for change in accounting13 CardsPreview Flashcards -
Section 19 Accounting For Income Taxes De
Section 19 - Accounting for Income Taxes (Deferred Taxes)
Sample Cards:what are the two type of differences ...,what is a permanent difference,what are examples of permanent differ...18 CardsPreview Flashcards -
Section 20 Interim Financial Reporting
Section 20 - Interim Financial Reporting
Sample Cards:what is interim financial reporting s...,when computing income taxes at an int...,is income tax expense estimated in ea...10 CardsPreview Flashcards -
Section 21 Segment Reporting
Section 21 - Segment Reporting
Sample Cards:what is segment reporting based on,a segment is reportable if it contrib...,what are the reportable segment7 CardsPreview Flashcards -
Section 22 Installment Sales And Cost Rec
Section 22 - Installment Sales and Cost Recovery Method
Sample Cards:what are the 3 methods of recognizing...,when is the installment sales approac...,which revenue recognizing method is t...8 CardsPreview Flashcards -
Section 23 Long Term Construction Contrac
Section 23 - Long-term Construction Contracts
Sample Cards:what are the two methods of accountin...,when is it appropriate to use the per...,which principle does the percentage o...12 CardsPreview Flashcards -
Section 24 Personal Financial Statements
Section 24 - Personal Financial Statements
Sample Cards:for personal financial statements wha...,for personal financial statements how...,for personal financial statements wha...5 CardsPreview Flashcards -
Section 25 Statement Of Cash Flows
Section 25 - Statement of Cash Flows
Sample Cards:what are the three categories of acti...,what are considered operating activities,what are considered investing activities13 CardsPreview Flashcards -
Section 26 Financial Statement Analysis
Section 26 - Financial Statement Analysis
Sample Cards:what are the 2 ratios used to determi...,how do you calculate current ratio,how do you calculate quick or acid te...9 CardsPreview Flashcards -
Section 27 Inflation Accounting
Section 27 - Inflation Accounting
Sample Cards:where should a company that wishes to...,what are asset and liability monetary...,what are asset and liability non mone...4 CardsPreview Flashcards -
Section 28 Partnerships
Section 28 - Partnerships
Sample Cards:what does the equity section of partn...,what are assets liabilities capital c...,how are allocation of equity for part...7 CardsPreview Flashcards -
Section 29 Govt Accounting
Section 29 - Govt Accounting
Sample Cards:what are the primary objectives of go...,who are the primary users of govt f s,what are the 3 fund types36 CardsPreview Flashcards -
Section 30 Nfp Accounting
Section 30 - NFP Accounting
Sample Cards:what 4 groups do not for profit accou...,what are the 3 basic financial statem...,what method of accounting is used for...30 CardsPreview Flashcards -
Section 31 Business Combination And Conso
Section 31 - Business Combination and Consolidation
Sample Cards:under the economic entity concept how...,when is consolidated f s required,how are cost incurred in a business a...15 CardsPreview Flashcards
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