Learn International Financial Reporting

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  • CMA®
    CMA®

    CMA®

    All the top concepts on the official CMA® exam.

    57
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User-Generated Flashcards (273)
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  • AAA
    AAA

    AAA

    By: carl maddocks
    Corporate Governance And Auditor Regulation, Appointment As An Auditor, Professional Ethics...
    26
    Decks
    161
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    1
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  • Corporate Governance (CGI)
    Corporate Governance (CGI)

    Corporate Governance (CGI)

    By: Cat Hann
    Board Composition and Sucession Planning, Board Effectiveness, 5. Directors' Duties and Powers...
    18
    Decks
    107
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    1
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  • Financial Accounting
    Financial Accounting

    Financial Accounting

    By: Moosa Iqbal
    Introduction Financial Accounting, Days Book and Journal, Accounting for depreciation...
    5
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    25
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    1
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  • Finance
    Finance

    Finance

    By: chris woodham
    International Trade, Economics, Test Statistics...
    5
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    142
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    1
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  • International Auditing Standards Compilation - Prince
    International Auditing Standards Compilation - Prince

    International Auditing Standards Compilation - Prince

    By: CHAMUNORWA PRINCE TAMBWANAYE
    ISA 200 - Overal Objective Of The Independent Auditor And Conduct of an Audit in Accordance with International Standads on Auditing, ISA 220 - Quality Control for an Audit Of Financial Statements, ISA 230 - Audit Documentation...
    38
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    184
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  • Financial accounting content
    Financial accounting content

    Financial accounting content

    By: Sara Rolén
    Chapter 1: Accounting as a form of communication, Chapter 2: Financial statements and the annual report, Chapter 3: Processing accounting information...
    11
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    123
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    1
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  • AUD Section - CPA Exam
    AUD Section - CPA Exam

    AUD Section - CPA Exam

    By: Ryan Sampson
    A1 - Professional Standards, A1 - Reports on Audited Financial Statements, A1 - Reports on Comparative Financial Statements...
    30
    Decks
    167
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    2
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  • Financial Accounting and Reporting
    Financial Accounting and Reporting

    Financial Accounting and Reporting

    By: Willa smith
    Basic Theory & Financial Reporting, Foreign Currency Translation, Governmental Accounting...
    9
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    55
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  • AUE3761
    AUE3761

    AUE3761

    By: Joshua Breed
    Lesson 1 - APA, Lesson 2 - preliminary engagement activities, Reportable irregularities...
    12
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    86
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  • AUD 3 - INTERNAL CONTROL
    AUD 3 - INTERNAL CONTROL

    AUD 3 - INTERNAL CONTROL

    By: Isaac Leshman
    3.13 - I/C REPORTS AND COMMUNICATION - FINANCIAL STATEMENT AUDIT, 3.04 - SOX AND BASIC CONCEPTS, 3.03 - UNDERSTANDING THE I/C STRUCTURE...
    12
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    54
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  • FAR I. Conceptual Framework and Financial Reporting
    FAR I. Conceptual Framework and Financial Reporting

    FAR I. Conceptual Framework and Financial Reporting

    By: Peter Tympanick
    Fair Value Framework, International Financial Reporting Standards (IFRS), Financial Accounting Standards Board (FASB) - Conceptual Framework of Financial Reporting By Business Enterprises...
    10
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    48
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    2
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  • Accounting Overall
    Accounting Overall

    Accounting Overall

    By: k s
    Capital & Revenue Expenditure, Managing resources, Book Value...
    13
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    90
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    1
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  • ARF
    ARF

    ARF

    By: Georgia Hudson
    1: Concept of and need for assurance, 2: Process of assurance: obtaining an engagement, 3: Process of assurance: planning and risk assessment...
    17
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    105
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  • L1 22 Financial Statement Analysis: An Introduction
    L1 22 Financial Statement Analysis: An Introduction

    L1 22 Financial Statement Analysis: An Introduction

    By: Steven Popovic
    A describe the roles of financial reporting and financial statement analysis;, B describe the roles of the key financial statements (statement of financial position, statement of comprehensive income, statement of changes in equity, and statement of cash flows) in evaluating a company’s performance and financial position;, C describe the importance of financial statement notes and supplementary information —including disclosures of accounting policies, methods, and estimates— and management’s commentary;...
    6
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    28
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  • Accounting & Finance
    Accounting & Finance

    Accounting & Finance

    By: Nathan Cavaney
    Chapter 1 - Introduction To Business Financial Management, Chapter 2 - Manual Processing Of Financial Transactions, Chapter 9 - Advanced Reporting...
    6
    Decks
    82
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    1
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  • CPA AUD
    CPA AUD

    CPA AUD

    By: Holly Beimler
    Financial Statement Audits, Planning Activities, Internal Control...
    8
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    91
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    1
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  • PFA
    PFA

    PFA

    By: Harry Bowers
    General Overview (inc Dr and Cr), Regulatory Environment, International Financial Reporting Standards...
    13
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    94
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    1
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  • BEC Notes
    BEC Notes

    BEC Notes

    By: John Ilagan
    Corporate Governance - Rights, Duties, Responsibilities, Authority, Ethics of Directors, and Officers - Financial and None Financial Reporting, Corporate Governance - Rights, Duties, Responsibilities, Authority, Ethics of Directors, and Officers - Internal Control (Including COSO or Similar Framework), Corporate Governance - Rights, Duties, Responsibilities, Authority, Ethics of Directors, Officers - Enterprise Risk Management (Including COSO or Similar Framework)...
    9
    Decks
    64
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    1
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  • other professional services
    other professional services

    other professional services

    By: kent harding
    attestation standards, Financial forecasts and projections, compliance attestation...
    4
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    39
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    1
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  • Advanced accounting
    Advanced accounting

    Advanced accounting

    By: amgalangua Och
    Part 3 Inventories, Chapter 1: Framework, Part 1: Ch1 International financial reporting...
    4
    Decks
    48
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    1
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  • CPA Exam - FAR
    CPA Exam - FAR

    CPA Exam - FAR

    By: Nikki Winston
    International Financial Reporting Standards (IFRS), Bonds, Leases...
    13
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    30
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    1
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  • FAR
    FAR

    FAR

    By: Blake Mason
    Financial Accounting Standards (F1), Fair Value Framework (F10), General Purpose Financial Statements (F7)...
    29
    Decks
    69
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    1
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  • L1 30 Long-Lived Assets
    L1 30 Long-Lived Assets

    L1 30 Long-Lived Assets

    By: Steven Popovic
    C describe the different depreciation methods for property, plant, and equipment, the effect of the choice of depreciation method on the financial statements, and the effects of assumptions concerning useful life and residual value on depreciation expense;, Practice, A Dist. between costs that are capitalized and costs that are expensed in the period in which they are incurred...
    12
    Decks
    35
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  • Financial Accounting
    Financial Accounting

    Financial Accounting

    By: Ida Kirstine Hansen
    Ch. 1 - Accounting as a Form of Communication, Ch. 2 - Financial Statements and the Annual Report, Ch. 3 - Processing Accounting Information...
    7
    Decks
    36
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    1
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  • CPA EXAM - AUD
    CPA EXAM - AUD

    CPA EXAM - AUD

    By: G Mc
    Financial Statement Audits, Planning Activities, Internal Control...
    14
    Decks
    22
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    1
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  • L1 24 Financial Reporting Standards
    L1 24 Financial Reporting Standards

    L1 24 Financial Reporting Standards

    By: Steven Popovic
    A describe the objective of financial statements and the importance of financial reporting standards in security analysis and valuation;, B describe roles and desirable attributes of financial reporting standard-setting bodies and regulatory authorities in establishing and enforcing reporting standards, and describe the role of the International Organization of Securities Commissions;, C describe the status of global convergence of accounting standards and ongoing barriers to developing one universally accepted set of financial reporting standards;...
    9
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    37
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  • BEC
    BEC

    BEC

    By: Jessie Lin
    ERM Components, Principles, and Terms, ERM-Communication and Reporting, Financial Management...
    6
    Decks
    19
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    1
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  • acc 220
    acc 220

    acc 220

    By: assignment cloud
    ACC 220 Complete Class, ACC 220 Week 1 Checkpoint Career Opportunities, ACC 220 Week 1 DQ 1 And DQ 2...
    20
    Decks
    21
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    1
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  • Accounting Theory
    Accounting Theory

    Accounting Theory

    By: Nils LK
    Chapter 1 - Introduction to financial accounting theory, Chapter 2 - Accountability and its link to responsibility and accounting, Chapter 3 - The financial reporting environment...
    12
    Decks
    65
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    1
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  • Audit ( Personal Notes)
    Audit ( Personal Notes)

    Audit ( Personal Notes)

    By: Samuel Achonu
    A1 M1 - Professional Standards (Notes), A1 M2 - Audit Engagements (notes), A1 M3 - Forming an Audit Opinion (notes)...
    23
    Decks
    393
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