Description
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Decks in this Class (134):
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Accrual Accounting
Accrual Accounting
Sample Cards:what does the composition of gaap includ,what is the sole source of authority of,what is the codification of gaap17 CardsPreview Flashcards -
Financial Statements
Financial Statements
Sample Cards:what is a major exception of the all inc,what is the balance sheet used for,what are the two presentation formats of16 CardsPreview Flashcards -
Financial Accounting Standard Codificati
Financial Accounting Standard Codification
Sample Cards:what are the goals of the codification,how are changes to authoritative gaap ac,what is an accounting standards update a11 CardsPreview Flashcards -
Framework Overview And Statement
Framework, Overview And statement
Sample Cards:what is gaap,what 3 aspects of financial reporting do,who is the current standard setting body12 CardsPreview Flashcards -
Recognition And Measurement
Recognition And Measurement
Sample Cards:what is an exit price,in what situations can the entry transac,what is an entry price15 CardsPreview Flashcards -
Objectives And Qualitative Characteristi
Objectives and Qualitative Characteristics
Sample Cards:what is considered as the conceptual fra,what is the constitution for developing,list the parts of the conceptual framewo19 CardsPreview Flashcards -
Assumptions Accounting Principles
Assumptions, Accounting Principles
Sample Cards:entity assumptions,going concern assumption,unit of measure assumptions23 CardsPreview Flashcards -
Constraints And Present Value
Constraints and Present Value
Sample Cards:what is an accounting constraint,what are the 2 accounting constraints,what is the cost effectiveness constrain13 CardsPreview Flashcards -
Fair Value Framework Introduction
Fair Value Framework - Introduction
Sample Cards:which pronouncement provides guidance on,what are the objective of asc820,what is the definition of fair value15 CardsPreview Flashcards -
Fasb And Standard Setting Process
FASB and Standard Setting Process
Sample Cards:what is the purpose of financial account,what are financial statements,what is gaap19 CardsPreview Flashcards -
Inputs And Hierarchy
Inputs and Hierarchy
Sample Cards:what are inputs,what is an observable input,what is an unobservable input7 CardsPreview Flashcards -
Disclosure Requirements Fair Value Frame
Disclosure Requirements - Fair Value Framework
Sample Cards:what does fair value on a recurring basi,what does fair value on a nonrecurring b,what disclosures are required when using8 CardsPreview Flashcards -
Sec Role And Standard Setting Process
SEC - Role and Standard-Setting Process
Sample Cards:what is the sec,what laws does the sec administer,does the sec set accounting standards15 CardsPreview Flashcards -
Sec Reporting Requirements
SEC Reporting Requirements
Sample Cards:what does the 1933 securities act requir,what does the 1934 securities act do,where are the formal sec rules found19 CardsPreview Flashcards -
Iasb And Structure
IASB and Structure
Sample Cards:what is the iasb,what are the objectives of the ifrs foun,what are ifrs15 CardsPreview Flashcards -
Iasb Accounting Standards
IASB Accounting Standards
Sample Cards:what are the 3 levels of international g,how is ifrs more principles based than g,how does ifrs address small and medium s18 CardsPreview Flashcards -
Iasb Framework
IASB Framework
Sample Cards:what is the iasbs framework for the prep,in what cases can the iasbs framework fo,what are the purposes of the iasb framew14 CardsPreview Flashcards -
Balance Sheet Statement Of Financial Pos
Balance Sheet/Statement of Financial Position
Sample Cards:what is another name for the balance she,what does the title of the balance sheet,do most account balances on the balance34 CardsPreview Flashcards -
Income Statement
Income Statement
Sample Cards:what is an increase in net assets or set,what is a decrease in net assets or incu,what is a net increase in equity or net22 CardsPreview Flashcards -
Statement Of Comprehensive Income
Statement of Comprehensive Income
Sample Cards:what is comprehensive income formula,what asu aligned us gaap presentation of,is earnings per share calculated for oth11 CardsPreview Flashcards -
Statement Of Changes In Owner S Equity
Statement of Changes in Owner's Equity
Sample Cards:the statement of changes in owners equit,is the statement of changes in owners eq,how many years of owners equity must be8 CardsPreview Flashcards -
Sources And Uses Of Cash
Sources and Uses of Cash
Sample Cards:is statement of cash flows a required st,what is the basic purpose of the stateme,does the scf provide information other t13 CardsPreview Flashcards -
Operating Investing And Financing Activi
Operating, Investing and Financing Activities
Sample Cards:what are the major cash inflows from ope,what are the major cash outflows from op,what two approaches can be used to prese15 CardsPreview Flashcards -
Operating Cash Flows Indirect Method
Operating Cash Flows - Indirect Method
Sample Cards:what are the differences between indirec,what type of accounting does the scf use,under the direct method of cash flows fr15 CardsPreview Flashcards -
Notes To Financial Statements
Notes to Financial Statements
Sample Cards:what are some of the basic disclosures r,define nominal dollars,define purchasing power21 CardsPreview Flashcards -
Ratios Liquidity Solvency And Operationa
Ratios - Liquidity/Solvency and Operational
Sample Cards:what is financial statement ratio analys,what does ratio analysis of financial st,what does a liquidity solvency ratio mea32 CardsPreview Flashcards -
Ratios Profitability And Equity
Ratios - Profitability and Equity
Sample Cards:what are profitability ratios used for,what is the profit margin ratio,what is the return on total assets ratio13 CardsPreview Flashcards -
Cash Modified Cash Income Tax
Cash, Modified Cash, Income Tax
Sample Cards:when can financial statements be prepare,what are the categories of other compreh,what are the characteristics of a cash b12 CardsPreview Flashcards -
Introduction To Personal Financial State
Introduction to Personal Financial Statements
Sample Cards:who uses personal financial statements,when are personal financial statements n,what financial statements are typically12 CardsPreview Flashcards -
Private Company Council
Private Company Council
Sample Cards:what does the private company council pc,what is a private company,how does the pcc define a public company9 CardsPreview Flashcards -
Ifrs For Smes
IFRS for SMEs
Sample Cards:does ifrs have a concept comparable to o,what is the ifrs for smes,what are the objectives of the ifrs for11 CardsPreview Flashcards -
Cash
Cash
Sample Cards:what is a cash equivalent,what is the main reporting issue with ca,what is included in cash account12 CardsPreview Flashcards -
Bank Reconciliations
Bank Reconciliations
Sample Cards:what are the benefits provided by a bank,what is the purpose of the simple bank r,what are the 3 formats for the simple ba6 CardsPreview Flashcards -
Accounts Receivable Introduction And Val
Accounts Receivable Introduction and Valuation
Sample Cards:what are the characteristics of accounts,what is another name for customer accoun,what are the characteristics of notes re8 CardsPreview Flashcards -
Uncollectible Direct Write Off And Allow
Uncollectible - Direct Write-Off and Allowance
Sample Cards:what are the two methods used to account,what is the direct write off method used,what are the negative aspects of using t11 CardsPreview Flashcards -
Allowance Income Statement And Balance S
Allowance - Income Statement and Balance Sheet Approach
Sample Cards:what two approaches are allowed when est,what is the income statement approach to,what is the balance sheet approach to es6 CardsPreview Flashcards -
Notes Receivable
Notes Receivable
Sample Cards:what is the key reporting issue for note,who is the buyer or borrower of a note,who is the seller or lender of a note9 CardsPreview Flashcards -
Criteria For Sale Of Receivables
Criteria for sale of receivables
Sample Cards:what is a maker,with respect to the transfer of receivab,if the conditions are met to qualify a r6 CardsPreview Flashcards -
Factoring Assignment And Pledging
Factoring, Assignment and Pledging
Sample Cards:what is a transferor to factor,who bears the cost of bad debts when fac,who bears the costs of bad debts when fa6 CardsPreview Flashcards -
Loan Impairment
Loan Impairment
Sample Cards:what are impaired loans receivable writt,what is the entry to write down loan rec,when does loan impairment occur6 CardsPreview Flashcards -
Introduction To Inventory
Introduction to Inventory
Sample Cards:what is normally included in inventory,what does is included in the inventory o,what type of inventory do merchandising20 CardsPreview Flashcards -
Periodic Inventory System And Cost Flow
Periodic Inventory System and Cost-Flow Assumption
Sample Cards:list the formula for calculating cost of,what account holds inventory acquisition,is the inventory account used to record19 CardsPreview Flashcards -
Perpetual Inventory System And Cost Flow
Perpetual Inventory System and Cost-Flow Assumption
Sample Cards:what are the main differences between th,what cost flow assumption is the same fo,what cost flow assumption utilizes the l7 CardsPreview Flashcards -
Evaluation Of Fifo And Lifo
Evaluation of FIFO and LIFO
Sample Cards:regardless of price changes how will fif,what is the main reason for using last i,what are the attributes of first in firs8 CardsPreview Flashcards -
Dollar Value Lifo
Dollar Value LIFO
Sample Cards:what are the advantages of dollar valued,why would an entity utilize dollar value,list the steps in applying dollar valued8 CardsPreview Flashcards -
Lower Of Cost Or Market
Lower of cost or market
Sample Cards:when inventory market cost falls below b,how is the cost of ending inventory dete,what is market cost when analyzing lower12 CardsPreview Flashcards -
Gross Margin And Relative Sales Method
Gross Margin and Relative sales method
Sample Cards:what is the gross margin percentage form,can the gross margin method for inventor,what is the purpose of the gross margin8 CardsPreview Flashcards -
Retail Inventory Method
Retail Inventory Method
Sample Cards:what inventory method is used by retaile,what 3 basic calculations are used in th,what is included in the average lower of9 CardsPreview Flashcards -
Dollar Value Lifo Retail
Dollar Value LIFO Retail
Sample Cards:when companies use the lifo cost flow as,list the two steps of dollar valued dv l2 CardsPreview Flashcards -
Inventory Errors
Inventory Errors
Sample Cards:what is the basic inventory equation,if beginning inventory is understated an,if an inventory error is discovered in y5 CardsPreview Flashcards -
Losses On Purchase Commitments
Losses on purchase commitments
Sample Cards:what is the required accounting for a po,what is the required accounting for a po,if a firm has a purchase commitment that5 CardsPreview Flashcards -
Inventory And Ifrs
Inventory and IFRS
Sample Cards:list the three methods of assigning valu,under international financial reporting,can a company following international fi7 CardsPreview Flashcards -
Categories And Presentation
Categories and Presentation
Sample Cards:how do land improvements differ from lan,list the requirements an assetmust have,what are some examples of natural resour8 CardsPreview Flashcards -
Capitalized Cost
Capitalized Cost
Sample Cards:what is the general rule for capitalizin,what are the considerations that must be,list the components of capitalized costs5 CardsPreview Flashcards -
Valuation
Valuation
Sample Cards:define cash equivalent price,how are donated items recorded,how is the price for group purchases rec7 CardsPreview Flashcards -
Interest Capitalization 1
Interest Capitalization 1
Sample Cards:list the conditions that must exist to c,list the interest capitalization formula,what is average accumulated expenditures10 CardsPreview Flashcards -
Interest Capitalization 2
Interest Capitalization 2
Sample Cards:where should the amount of interest paid,if average accumulated expenditures aae,if average accumulated expenditures aae6 CardsPreview Flashcards -
Notes Payable
Notes Payable
Sample Cards:how do short term notes payable compare,what is a stated rate in regards to note,what is a yield rate in regards to notes26 CardsPreview Flashcards -
Bond Accounting Principles
Bond Accounting Principles
Sample Cards:what is a bond,what is the face maturity value of a bon,what is the stated coupon interest rate14 CardsPreview Flashcards -
Bond Complications
Bond Complications
Sample Cards:what is a zero coupon bond,how many months of interest are collecte,define bond proceeds7 CardsPreview Flashcards -
Bond Fair Value Option
Bond Fair Value Option
Sample Cards:how is interest expenses on the current,what is the balance sheet effect of the,what is the income statement effect of t7 CardsPreview Flashcards -
Convertible Bonds
Convertible Bonds
Sample Cards:what is the purpose of a convertible bon,when a convertible bond is issued how ar,what 2 methods are allowed in accounting7 CardsPreview Flashcards -
Bonds With Detachable Warrants
Bonds with Detachable Warrants
Sample Cards:what are the characteristics of bonds wi,when bonds are sold with detachable warr,how is the purchase price allocated to b8 CardsPreview Flashcards -
Refinancing Short Term Obligations
Refinancing Short Term Obligations
Sample Cards:what are the two conditions that must be,where must the details of a refinancing,are there any differences between us gaa4 CardsPreview Flashcards -
Debt Retirement Principles
Debt Retirement Principles
Sample Cards:how is the retirement of debt at maturit,where are most gains and losses on debt,when interest rates have increased since9 CardsPreview Flashcards -
Troubled Debt
Troubled Debt
Sample Cards:what is a troubled debt restructure tdr,what is the amount of interest to be rec,what is the international accounting sta10 CardsPreview Flashcards -
Debt Covenant Compliance
Debt Covenant Compliance
Sample Cards:what is a debt covenant,what is the classification of a liabilit,list some examples of specific attribute8 CardsPreview Flashcards -
Owner S Equity Basics
Owner's Equity Basics
Sample Cards:what are the two main categories of owne,what is owners equity,what is the owners equity equation27 CardsPreview Flashcards -
Stock Issuance
Stock Issuance
Sample Cards:how is a cash sale of common stock handl,when stock is sold on a subscription bas,how is stock sold on a subscription basi9 CardsPreview Flashcards -
Preferred Stock
Preferred Stock
Sample Cards:under what condition is retained earning,what is the accounting treatment for the,for what amount is preferred stock addit5 CardsPreview Flashcards -
Treasury Stock Principles Cost Method
Treasury Stock Principles, Cost Method
Sample Cards:why would a firm buy its own stock,what are some characteristics of treasur,what are the 2 methods to account for tr14 CardsPreview Flashcards -
Dividends
Dividends
Sample Cards:what are the 3 important dates in relati,what types of dividends require establis,define scrip dividend13 CardsPreview Flashcards -
Stock Dividends And Splits
Stock Dividends and Splits
Sample Cards:what is a stock dividend,is a liability recorded in relation to a,what are the effects of a stock dividend8 CardsPreview Flashcards -
Dividend Allocation
Dividend Allocation
Sample Cards:list the order of dividend payment if no,list the order of payment for partially,list the order of dividend payment when4 CardsPreview Flashcards -
Stock Rights Retained Earnings
Stock Rights, Retained Earnings
Sample Cards:what is a stock right,list the reasons for appropriating retai,define restrictions on retained earnings9 CardsPreview Flashcards -
Book Value Per Share Quasi Reorganizatio
Book Value per Share, Quasi Reorganization
Sample Cards:list the accounting steps in a quasi reo,define book value per share,what is the effect on book value per sha9 CardsPreview Flashcards -
General Revenue Recogniztion
General Revenue Recogniztion
Sample Cards:what are the 3 criteria that must be met,in what two situations can the installme,what is the gross profit formula5 CardsPreview Flashcards -
Other Revenue Situations
Other Revenue Situations
Sample Cards:what is the cost recovery method of reve,what is the justification for using the,in regards to agriculture products what7 CardsPreview Flashcards -
Contract Accounting
Contract Accounting
Sample Cards:what two methods of revenue recognition,what method is used under international,what is the amount of loss recognized in13 CardsPreview Flashcards -
Costs And Expenses
Costs and Expenses
Sample Cards:what are economic sacrifices incurred by,do both expenses and losses provide a be,what account is credited in subsequent m9 CardsPreview Flashcards -
Compensated Absences
Compensated Absences
Sample Cards:what do compensated absences include,when is an amount less than the total be,what is the exception to the requirement5 CardsPreview Flashcards -
Pension Principles Reporting
Pension Principles, Reporting
Sample Cards:what are the two types of pension plans,define projected benefit obligation pbo,define pension expense17 CardsPreview Flashcards -
Pension Expense Reporting By Pension Pla
Pension Expense, Reporting by Pension Plan
Sample Cards:what components of pension expense occur,when do benefits vest,where is the pbo and fund assets reporte15 CardsPreview Flashcards -
Settlements Curtailments International
Settlements, Curtailments, International
Sample Cards:what is a pension plan settlement,what is a pension settlement gain or los,what if a pension plan is terminated whe8 CardsPreview Flashcards -
Nonretirement Postemployment Benefits
Nonretirement Postemployment Benefits
Sample Cards:what basis of accounting is used for rec,list the conditions under which the accr,list the criteria for recognition of non4 CardsPreview Flashcards -
Retirement Benefits
Retirement Benefits
Sample Cards:what are some examples of other postempl,where is the postretirement benefit liab,what is the primary post retirement bene8 CardsPreview Flashcards -
Stock Options
Stock Options
Sample Cards:what are the requirements for a stock op,what is a stock option plan,what is cliff vesting17 CardsPreview Flashcards -
Stock Awards
Stock Awards
Sample Cards:what account is credited when gross meth,what account is credited when net method,describe the accounting treatment of for9 CardsPreview Flashcards -
Stock Appreciation Rights
Stock Appreciation Rights
Sample Cards:what is the fair value of a stock apprec,when can compensation expense be negativ,what is the total compensation expense f5 CardsPreview Flashcards -
Interperiod Tax Allocation Basics
Interperiod Tax Allocation Basics
Sample Cards:what is the principle of recognizing inc,define deferred income tax,define deferred income tax provision8 CardsPreview Flashcards -
Permanent Differences
Permanent Differences
Sample Cards:what is the effect of a nontaxable reven,what general effect does income tax expe,are current year or future permanent dif5 CardsPreview Flashcards -
Temporary Differences
Temporary Differences
Sample Cards:define taxable temporary differences,what type of deferred tax accounts do de,define deferred tax asset5 CardsPreview Flashcards -
Tax Accrual Entry
Tax Accrual Entry
Sample Cards:what tax rate should be used when comput,how do permanent differences affect the,list the formula for computing the effec6 CardsPreview Flashcards -
Interperiod Tax Allocation
Interperiod Tax Allocation
Sample Cards:if future enacted tax rates are not the,what effect does an originating deductib,how is the change in the deferred tax li8 CardsPreview Flashcards -
Classification Of Deferred Tax Accounts
Classification of Deferred Tax Accounts
Sample Cards:how are deferred tax account classificat,if a dta dtl is not related to a bs acco,how are deferred tax accounts offset for5 CardsPreview Flashcards -
Valuation Allowance For Dtas
Valuation Allowance for DTAs
Sample Cards:when should a valuation allowance be pla,in what situations can a va be needed,what sources can be used to present suff11 CardsPreview Flashcards -
Uncertain Tax Positions
Uncertain Tax Positions
Sample Cards:what is an uncertain tax position utp,when is income tax expense reduced for a,what is the two step approach to determi6 CardsPreview Flashcards -
Net Operating Losses
Net Operating Losses
Sample Cards:what two options does a firm have when i,what is the accounting entry for a carry,describe the general effect of net opera10 CardsPreview Flashcards -
Types Of Changes And Accounting Approach
Types of changes and accounting approaches
Sample Cards:what are the 4 types of accounting chang,is a correction of an error in prior fin,what is a retrospective change17 CardsPreview Flashcards -
Retrospective Application
Retrospective Application
Sample Cards:what is the amount recorded for the chan,what account records the effect of princ,what is the amount of the cumulative eff10 CardsPreview Flashcards -
Prospective Application
Prospective Application
Sample Cards:what is a change in accounting estimate,how is a change treated when a change in,how are changes in accounting estimate a8 CardsPreview Flashcards -
Accounting Errors Restatement
Accounting Errors - Restatement
Sample Cards:how is an error caused in a financial st,what is a change from an inappropriate a,how is an error correction treated8 CardsPreview Flashcards -
Asset Retirement And Environmental Oblig
Asset retirement and environmental obligations
Sample Cards:when does an environmental liability nee,how much is capitalized to the asset ret,list the components of asset retirement6 CardsPreview Flashcards -
Introduction To Business Combinations
Introduction to Business Combinations
Sample Cards:what is a business combination,how is control defined in business combi,what is defined as an integrated set of23 CardsPreview Flashcards -
Introduction To Acquisition Method Of Ac
Introduction to Acquisition Method of Accounting
Sample Cards:what type of accounting is required in b,acquisition accounting should be used in,in regards to asc 805 acquisition accoun11 CardsPreview Flashcards -
Determining The Cost Of The Business Acq
Determining the Cost of the Business Acquired
Sample Cards:what two ways may an acquirer obtain con,what type of consideration can be used b,at what measurement is consideration in9 CardsPreview Flashcards -
Recognizing Measuring Assets Liabilities
Recognizing/Measuring Assets, Liabilities and Noncontrolling Interest
Sample Cards:in an acquisition at the acquisition dat,identify at least five items acquired in,describe the requirements of the acquisi5 CardsPreview Flashcards -
Recognizing Measuring Goodwill Or Bargai
Recognizing/Measuring Goodwill or Bargain Purchase Amount
Sample Cards:under what conditions will goodwill be r,under what conditions will a bargain pur,what values are compared to determine if5 CardsPreview Flashcards -
Post Acquisition Issues
Post-Acquisition Issues
Sample Cards:how should assets and liabilities arisin,how should contingent consideration be m,what assets or liabilities recognized in3 CardsPreview Flashcards -
Disclosure Requirements Acquisition Meth
Disclosure Requirements - Acquisition Method
Sample Cards:when provisional amounts for a business,identify the most significant general in,in which periods does an acquirer have t4 CardsPreview Flashcards -
Recording Business Combinations
Recording Business Combinations
Sample Cards:what does the legal form of a business c,what does the acquisition method of acco,in a legal consolidation which entity is9 CardsPreview Flashcards -
Variable Interest Entities
Variable Interest Entities
Sample Cards:what is the two step process for determi,what is a variable interest entity vie,what is a majority owned subsidiary that7 CardsPreview Flashcards -
Ifrs Business Combinations
IFRS - Business Combinations
Sample Cards:under ifrs goodwill is allocated to ____,under ifrs are you required to disclose,contingent assets are recognized in a bu4 CardsPreview Flashcards -
Introduction To Consolidated Financial S
Introduction to Consolidated Financial Statements
Sample Cards:identify the general kinds of eliminatin,what are the kinds of information needed,what is the basic sequence of steps in t14 CardsPreview Flashcards -
Consolidation At Acquisition
Consolidation at Acquisition
Sample Cards:what is the amount at which any noncontr,where will a noncontrolling interest acc,how is an in transit intercompany transa9 CardsPreview Flashcards -
Consolidation Subsequent To Acquisition
Consolidation Subsequent to Acquisition
Sample Cards:what does the investment eliminating ent,when a parent uses the cost method to ca,when a parent uses the cost method to ca3 CardsPreview Flashcards -
Consolidation Less Than 100
Consolidation less than 100%
Sample Cards:how does the noncontrolling interests in,when a parent uses the equity method to,what is the effect on consolidated value4 CardsPreview Flashcards -
I C Transactions And Balances Introducti
I/C Transactions and Balances - Introduction
Sample Cards:what are the primary types of i c transa,what types of transactions with other en,what do intercompany receivables and pay6 CardsPreview Flashcards -
Intercompany Inventory Transactions
Intercompany Inventory Transactions
Sample Cards:what type of transactions can be interco,what is a downstream transaction,what is an upstream transaction5 CardsPreview Flashcards -
Intercompany Fixed Asset Transactions
Intercompany Fixed Asset Transactions
Sample Cards:what accounts do intercompany fixed asse,in an intercompany fixed asset transacti,in subsequent years after an intercompan8 CardsPreview Flashcards -
Intercompany Bonds
Intercompany Bonds
Sample Cards:when do intercompany bonds exist,what eliminating entry would be required,for consolidated purposes what accounts5 CardsPreview Flashcards -
Combined Financial Statements
Combined Financial Statements
Sample Cards:when are consolidated financial statemen,when would combined financial statements,what is the main difference in the prepa4 CardsPreview Flashcards -
Financial Instrument Introduction
Financial Instrument Introduction
Sample Cards:what are the basic types or categories o,identify at least five financial liabili,identify at least five financial assets5 CardsPreview Flashcards -
Ifrs Financial Instruments
IFRS - Financial Instruments
Sample Cards:what are the categories of financial lia,what are the categories of financial ass,under international financial reporting6 CardsPreview Flashcards -
Financial Instrument Disclosures
Financial Instrument Disclosures
Sample Cards:what must be disclosed for all financial,if it is not practicable to estimate fv,what are some examples of financial inst9 CardsPreview Flashcards -
Derivatives Introduction
Derivatives Introduction
Sample Cards:what is a derivative,what is an underlying amount,what is a notional amounts15 CardsPreview Flashcards -
Post Acquisition Expenditures
Post-Acquisition Expenditures
Sample Cards:when should post acquisition costs be ca,are repairs usually capitalized,when would you increase an assets accoun5 CardsPreview Flashcards -
Nonaccelerated Depreciation Methods
NonAccelerated Depreciation Methods
Sample Cards:define book value,what type of allocation is depreciation,list the non accelerated methods of depr11 CardsPreview Flashcards -
Accelerated Depreciation Methods
Accelerated Depreciation Methods
Sample Cards:what depreciation method does not use sa,how is the double declining balance rate,what is the theoretical justification fo8 CardsPreview Flashcards -
Natural Resources
Natural Resources
Sample Cards:what is a natural resource,what is the depletion rate formula,what is depletion8 CardsPreview Flashcards -
Ppe And Ifrs
PPE and IFRS
Sample Cards:where is revaluation surplus reported un,under international financial reporting,under international financial reporting5 CardsPreview Flashcards -
Introduction Equity And Debt Investments
Introduction - Equity and Debt Investments
Sample Cards:what are equity securities,what are debt securities,what is a recognized gain or loss17 CardsPreview Flashcards -
No Significant Influence
No Significant Influence
Sample Cards:at what cost are held to maturity securi,what investments are classified as avail,where are held to maturity investments r23 CardsPreview Flashcards -
Cost Method And Transfers Between Classi
Cost Method and Transfers between classifications
Sample Cards:when can the cost method be used for an,how is the initial investment recorded u,when is an investment adjusted from hist9 CardsPreview Flashcards
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