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FORMULAS > IA2 > Flashcards

IA2 Flashcards

1
Q

Gross Investment

A

Gross Rentals
+ Residual Value

Gross Rental = Annual Rent x Lease Term

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2
Q

Direct
Net Investment

A

Cost of the Asset
+ Initial Direct Costs paid by Lessor

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3
Q

Sales Type
Net Investment

A

PV of Rentals
+ PV of RV or Options

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4
Q

Annual Rentals

A

Cost of the Asset
+ PV of Residual Value (PV of 1)
÷ PV Factory ( OA or AD)

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5
Q

Unearned Interest Income

A

Gross Investment
- Net Investment

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6
Q

Sales Type
SALE

A

Net Investment vs. Fair Value
LOWER

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7
Q

Sales Type
COGS

A

Cost of the Asset
+ Initial Direct Costs

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8
Q

Sales Type
COGS
RV is guaranteed

A

Cost of the Asset
+ Initial Direct Costs

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9
Q

Sales Type
SALES
RV is guaranteed

A

Net Investment vs. Fair Value
LOWER

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10
Q

Sales Type
SALES
RV is unguaranteed

A

Net Investment vs. Fair Value
LOWER
- PV of RV

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11
Q

Sales Type
COGS
RV is unguaranteed

A

Cost of the Asset
+ Initial Direct Costs
- PV of RV

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12
Q

Carrying Amount Short Cut

A

CA, beginning
x 1.Effective Rate
- Payment

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13
Q

67
Lease Receivable is equal to

A

Net Investment

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14
Q

Lease Accounting for Lease
GR & Exemption

A

Finance Lease
except: Low Value Asset & Short-Term Lease

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15
Q

Finance
ROU
Initial Measurement

A

Initial Measurement of Lease Liability
+ IDC paid by the Leassee
+ Lease Bonus
- Lease Incentives
- Estimated Cost to Dismantle the Asset
= Costs

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16
Q

Finance
ROU
Not part of the cost

A

Leasehold Improvement
Executory Costs - taxes, insurances
Refundable Security Deposit

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17
Q

Finance
ROU
Subsequent Measurement

A

Costs (Initial Measurement)
- Accu. Depreciation/ Impairment Losses

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18
Q

Finance
ROU
Depreciation

A

Cost - RV
÷ Useful Life

✓ TO - RV at the end of Useful Life
✓ TO - Useful Life
X TO - Useful Life vs. Lease Term
SHORTER
X TO - RV guaranteed

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19
Q

Lease Liability
Initial Measurement

A

PV of Lease Payments
*Implicit Rate or Incremental Rate

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20
Q

Lease Liability
Subsequent Measurement

A

Amortized Cost =
CA, beginning
x 1.ER
- Principal Payments*

*Payment - Interest Expense

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21
Q

Finance
Lease Liability
Residual Value Guaranteed
Initial Measurement

A

PV of Rentals
+ PV of RV

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22
Q

Finance
Actual Purchase of Lease Asset
Cost of the Asset

A

CA of ROU
+ Cash Payment
- CA of LL

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23
Q

Sale & Leaseback
Seller - Lessee
ROU

A

CA
x Right Retained / FV

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24
Q

Sale & Leaseback
Seller - Lessee
Lease Liability

A

PV of Lease Payments

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25
Q

Sale & Leaseback
Seller - Lessee
Right Retained

A

Lease Liability
+ Additional Financing (SP > FV)
- Prepayments (SP < FV)

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26
Q

Sale & Leaseback
Seller - Lessee
Total Gain

A

Fair Value
- Carrying Amount

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27
Q

Sale & Leaseback
Seller - Lessee
Total Gain
Operating Lease

A

recognized in full

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28
Q

Sale & Leaseback
Seller - Lessee
Total Gain
Finance Lease - gain to be recognized

A

Total Gain
x Right Transferred/ FV

Right Transferred = FV - Right Retained

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29
Q

Sale & Leaseback
Seller - Lessee
Total Gain
Finance Lease - gain not to be recognized

A

Total Gain
x Right Retained/ FV

or Total Gain - Gain to be recognized

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30
Q

Lease Liability
Variable Lease Payment

A

e.g
First 2 period 100k
Other 3 period 150k

PV of 100k x (PV Factor OA/AD)
PV of 150k x (PV Factor OA/AD x PV of 1)

yung PV of 1 - 2 periods

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31
Q

Lease Modification
Remeasurement of Lease Liability

A

Remeasured LL vs CA of LL (before modification)
increased ( R > CA ) dr. ROU cr. LL
decreased ( R < CA ) dr. LL cr. ROU

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32
Q

RATE
Change in lease term

A

Revised Discount Rate

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33
Q

RATE
Change in the assessment of an option to purchase the cost

A

Revised Discount Rate

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34
Q

RATE
Change in residual value guarantee

A

Original Discount Rate

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35
Q

RATE
Change in future lease payments

A

Original Discount Rate

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36
Q

IAS 33
Basic Earning Per Share

A

Net Income - Pref. Dividends
÷ Average Outstanding Share

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37
Q

Cumulative
Dividend

A

declared or not

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38
Q

SHE components

A

Contributed Capital
+ Retained Earnings
+ Other Comprehensive Income
- Treasury Shares

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39
Q

Contributed Capital components

A

Share Capital (Issued, Ord, Pref)
+ Share Premium
+ Subscribed Share Capital
- Subscription Receivable

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40
Q

Share Issued in Exchange for Non-cash Consideration
Hierarchy

A
  1. FV of Non-cash Consideration
  2. FV of Issued Share
  3. Par/Stated Value of Issued Share
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41
Q

Issued Share computation

A

Authorized Share Capital
- Unissued Share Capital

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42
Q

Convertible Preference Share
IP > Par of Ord. Shares

A

Gain
Cr. Share Premium - Ordinary Shares

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43
Q

Convertible Preference Share
IP < Par of Ord. Shares

A

Loss
Dr. Retained Earnings

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44
Q

Reissuance & Retirement
Reissue Price > Cost
Original Issue Price

A

Cr. Share Premium - TS

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45
Q

Reissuance & Retirement
Reissue Price < Cost
Original Issue Price

A
  1. Dr. Share Premium - TS
  2. Dr. Retained Earnings
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46
Q

Effect in Shareholders Equity of Donations

A

NO EFFECT

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47
Q

Maximum Amount of Dividend

A

Amount of unappropriate RE

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48
Q

In this date the RE is reduced

A

Date of Declaration

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49
Q

Liquidating Dividend is a

A

Return OF Capital

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50
Q

Outstanding Shares computation

A

Issued Shares
+ Subscribed Share Capital
- Treasury Shares

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51
Q

Share Dividend
SMALL
Measurement

A

less than 20%
FV @ date of Declaration vs Par
HIGHER

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52
Q

Share Dividend
LARGE
Measurement

A

20% or more
Par

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53
Q

Share Dividend JE

A

dr. RE
cr. Share Dividend Payable - CL
cr. Share Premium

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54
Q

Recapitalization
Change par to no par ( vice versa )
Original Issue Price > Par/Stated Cap

A

Cr. Share Premium - recapitalization

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55
Q

Recapitalization
Change par to no par ( vice versa )
Original Issue Price < Par/Stated Cap

A

Dr. RE

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56
Q

Recapitalization
Reduction of par JE

A

Dr. Share Capital
Cr. Share Premium

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57
Q

Share Split Effect
(Silent)

A

no. of Share ⬆️
Par/Stated ⬇️

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58
Q

Reverse Share Split / Split Down

A

of Share ⬇️

Par/Stated ⬆️

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59
Q

Held for Trading

A

CL

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60
Q

Current Liability
Initial Measurement

A

@PV

61
Q

Non-current Liability
Initial & Subsequent Measurement

A

PV (conceptually)
pero Face Amount talaga

62
Q

Non-current Liability
Subsequent Measurement

A

Amortized Cost (EIM)

63
Q

Provision
Midpoint

A

Highest + Lowest
÷ 2

dapat reasonable yung gap bawal ganiey 20k to 500k

64
Q

Risk and Uncertainties
Provision

A

Best Estimate
x 1.Risk Adjustment Factor

ittimes mo sa PV

65
Q

Contingent Liability
characteristics

A

possible obligation
not probable or
not measured reliably
DISCLOSED ONLY

66
Q

51-94%

A

Probable
Recognized

67
Q

96-100%

A

certain
Recognized

68
Q

50%

A

possible
Diclosed

69
Q

Remote

A

Ignored

70
Q

Contingent Asset
remote to possible

A

Ignored

71
Q

Contingent Asset
probable

A

Disclosed

72
Q

Contingent Asset
certain

A

Recognized

73
Q

Premium Expense

A

Expected # of premium to be distributed during the year
x Premium Expense per unit

74
Q

Expected # of premium to be distributed during the year

A

of units sold

x Expectations %
= # of coupons
÷ coupons required

75
Q

Premium Expense per unit

A

Cost of Premium
+ Other Costs e.g shipping keme
- Remittance

76
Q

Estimated Premium Liability

A

Estimated Premium Liability, beg.
+ Premium Expense
- Premium Distributed

77
Q

Premium Distributed

A

of premium actually distributed

x Premium Expense per unit

78
Q

Premium Inventory

A

Inventory, beg.
+ Cost of Premium Purchased
- Cost of Premium Distributed

79
Q

Cost of Premium Purchased

A

❌ Premium Expense per unit
✅ Cost of Premium inclusive of other costs e.g shipping, handling, storage. Remittance NOT INCLUDED

80
Q

Warranty Expense

A
  • based on current sales
  • based on past expense
  • could be mutiplied to $ price per units sold & % of sales
81
Q

Estimated Warranty Liability

A

Estimated Warranty Liability, beg.
+ Warranty Expense
- Actual Warranty Costs Incurred

82
Q

Liability for Gift Certificates
Unearned Revenue - GC

A

Unearned Revenue - GC, beg.
+ GC sold during the year
- GC redeemed during the year
- GC expected to not be redeemed
- Expired GC

83
Q

Short-term Notes Payable
Initial Measurement

A

Face Value

84
Q

Long-term Interest Bearing NP
with realistic rate NR = ER
Initial Measurement

A

Face Value

85
Q

Long-term Interest Bearing NP
with realistic rate NR = ER
Subsequent Measurement

A

Face Value

86
Q

Long-term Interest Bearing NP
with realistic rate NR = ER
Interest Paid

A

Face Value x Nominal Rate

87
Q

Long-term Interest Bearing NP
with realistic rate NR = ER

A

Face Value x Nominal Rate

88
Q

Short-term Notes Payable
Subsequent Measurement

A

Face Value

89
Q

Short-term Notes Payable
Interest Paid

A

Face Value x Nominal Rate

90
Q

Short-term Notes Payable
Interest Expense

A

Face Value x Nominal Rate

91
Q

Long-term Interest Bearing NP
with unrealistic rate NR ≠ ER
Interest Paid

A

Face Value x Nominal Rate

92
Q

Long-term Interest Bearing NP
with unrealistic rate NR ≠ ER
Initial Measurement

A
  1. Cash Price Equivalent
  2. Present Value
93
Q

Long-term Interest Bearing NP
with unrealistic rate NR ≠ ER
Subsequent Measurement

A

Amortized Cost

94
Q

Long-term Interest Bearing NP
with unrealistic rate NR ≠ ER
Interest Expense

A

Carrying Amount, beg.
x Effective Rate

95
Q

Long-term Non-Interest Bearing NP
Interest Expense

A

Carrying Amount, beg.
x Effective Rate

96
Q

Long-term Non-Interest Bearing NP
Interest Paid

A

Face Value x Nominal Rate

97
Q

Long-term Non-Interest Bearing NP
Initial Measurement

A
  1. Cash Price Equivalent
  2. Present Value
    - use PV of 1 kapag sa maturity babayaran principal
    - use Pv of OA kapag equal payments
98
Q

Long-term Non-Interest Bearing NP
Subsequent Measurement

A

Amortized Cost

99
Q

Bonds to the Perspective of Purchaser/Investors

A

Asset, Investment in Bonds in particular.

100
Q

Bonds Payable
Initial Measurement
FV Option

A

Designate the bonds - FV through P/L
Fair Value of the Bonds
1. Cash Price Equivalent
2. Quoted Price
3. Present Value

& Transaction Costs are expensed not kasama

101
Q

Bonds Payable
Initial Measurement
❌ FV Option itey yung normal or usual

A

No designation
Fair Value
- Transaction Cost/Bond Issue Cost & is amortized together w/ the premium or discount

102
Q

Nominal Rate aka
used in

A

Coupon Rate
Stated Rate
Agreed Rate

used in Interest Payment

103
Q

Effective Rate aka
used in

A

Market Rate
Yield Rate
Realistic Rate

used in Interest Expense

104
Q

Nominal > Effective

A

PV > FV
Premium

105
Q

Nominal < Effective

A

PV < FV
Discount

106
Q

Initial Measurement ≠ Proceeds
Date of Issuance ≠ Date of Sale

Initial Measurement
Proceeds

A

Fair Value
Proceeds = FV + Accrued Interest

107
Q

Present Value

A

Principal - 1. Term - PV of 1
2. Serial - PV of OA
Interest - PV of OA

108
Q

Bonds Payable
Subsequent Measurement
FV Option

A

Fair Value

others:
No discount or premium
Interest Paid = Interest Expense and use FA x Nominal Rate
🔺FV
⬆️ loss
⬇️ gain

109
Q

Stock Right
Adjusting Factor

A

MV of Shares right on
÷ MV of Shares ex right

110
Q

Is Premium bonds payable & deferred liability CL?

A

NO

111
Q

Test for Dilution
Preference Share/Bonds Payable - convertible dapat

A

🔺(NI - Pref. Dividend)
÷ 🔺 WANOS

112
Q

Test for Dilution
Share Option and Share Warrants
MV of Shares > Option Price

A

Dilutive

113
Q

Test for Dilution
Share Option and Share Warrants
MV of Shares < Option Price

A

Anti Dilutive

114
Q

BEPS > DEPS

A

Dilutive

115
Q

BEPS ≤ DEPS

A

Anti Dilutive

116
Q

Retirement of Bonds
at Maturity

A

Face Amount = CA
no premium and discount

117
Q

Retirement of Bonds
before Maturity
CA @ maturity > Retirement Price

A

Gain

118
Q

Retirement of Bonds
before Maturity
CA @ maturity < Retirement Price

A

Loss

119
Q

Bond Issue Cost
treatment
❌ FV Option

A

netted against premium
lumped with discount
deducted from FV to compute the initial CA of BP

120
Q

if walang nominal rate sa liability to get the CA

A

CA, beginning
x 1.ER

121
Q

Grace Period
more than 12 months & granted on or before reporting date

A

Non current

122
Q

Accrued Interest Payable is

A

current

123
Q

Recorded unreleased checks, stale & posdated check shall be ___ to the AP

A

added

124
Q

Change in FVTPL due to changes in credit risk shall be recognized in

A

OCI

125
Q

A payment of accounts payable within the discount period shall decrease the balance of accounts payable equal to
a cash payment only

b. cash payment plus purchase discount
c. purchase discount only
d. none of the above since payment of accounts payable shall increase the balance of the accounts payable

A

cash payment plus purchase discount

126
Q

The amount recognized as a provision shall be the best estimate of the expenditure required to settle the present obligation at the end of the reporting period. The _____’s judgment is the primary basis for the estimate of the obligation.

A

management

127
Q

____ is used when the provision being measured involves a large population of items. The procedure is to weight all possible outcome amounts by their associated probabilities.

A

Expected value method

128
Q

The _____ is used when there is a continuous range of possible outcomes, and each point in that range is as likely as any other.

A

mid-point approach

129
Q

____ from the disposal of an asset shall not be considered in measuring the amount of provision.

A

Expected gain

130
Q

Changes in the estimate of the provision shall be accounted _____. The effects of the change are generally recognized in the current period’s profit or loss

A

prospectively

131
Q

Under PAS 37 the following accounting procedures related to premiums are corren except

a. During the period when the related goods were sold, estimated premium expense and corresponding estimated premium liability shall be recognized.
b. During the period when the premiums were actually given to the availing customers, additional premium expense shall be recorded.
c. The undistributed items of premium shall be recorded as prepaid assets.
d. None of the above

A

During the period when the premiums were actually given to the availing customers, additional premium expense shall be recorded.

132
Q

Under PFRS 15, the following accounting procedures related to the premiums are correct, except

a. The transaction price shall be allocated to the products sold and the premium items to be distributed in the future.
b. The amount initially allocated to the products sold shall be recognized as revenue when the products are delivered to the customers.
c. The amount initially allocated to the premium items shall be immediately recognized as income when the main products are delivered to the customers
d. None of the above

A

The amount initially allocated to the products sold shall be recognized as revenue when the products are delivered to the customers.

133
Q

The allocation of the transaction price to the products sold and the items of premium under PFRS 15 shall be

a. based on the relative stand-alone selling prices of the product sold and the items of premium.
b. based on the relative cost of the product sold and the items of premium.
c. based on the relative number of units of the product sold the number of items of premium expected to be distributed.
d. equally.

A

based on the relative stand-alone selling prices of the product sold and the items of premium.

134
Q

If an entity acts as the principal in its customer loyalty program, which of the following accounting procedures is correct?

a. The total transaction price shall be immediately recognized as revenue.
b. The amount allocated to the loyalty points shall be equal to the total amount of discount that the customers can have assuming all of the points will be exercised.
c. The amount allocated to the loyalty points shall be recognized as income only when the products or services were already transferred to the availing customers

A
135
Q

Under PFRS 15, rebates shall be accounted by

a. recognizing estimated rebate expense and corresponding estimated rebate liability.
b. recognizing estimated rebate income and corresponding estimated rebate receivable.
c. allocating the transaction price to the rebates equal to the total amount of rebates that are expected to be exercised by the customers. d. allocating the transaction price between the goods sold and the rebates based on their relative stand-alone selling prices.

A

allocating the transaction price between the goods sold and the rebates based on their relative stand-alone selling prices.

136
Q

What is the purpose of notes to financial statements?

a. To present information about the basis of preparation of the statements and accounting policies used.
b. To disclose the information required by PFRS not presented elsewhere in the financial statements.
c. To provide additional information not presented but necessary for a fair presentation.
d. All of these can be considered a purpose of the notes.

A

All of these can be considered a purpose of the notes.

137
Q

What is the first item in presenting the notes?
a. Statement of compliance with PFRS
b. Other disclosures, such as contingent liabilities and contractual commitments unrecognized
c. Supporting information for items presented on the face of the financial statements
d. Summary of significant accounting policies.

A

Statement of compliance with PFRS

138
Q

An entity whose financial statements comply with PFRS shall a. Make an explicit statement of compliance in the notes.
b. Make an unreserved statement of compliance in the notes.
c. Make an explicit and unreserved statement of compliance in the notes.
d. Not describe financial statements as complying with PFRS.

A

Make an explicit and unreserved statement of compliance in the notes.

139
Q

An entity is required to disclose all of the following nonfinancial information, except

a. A description of the nature of the entity’s operations.
b. The name of the parent entity and the ultimate parent. Domicile and legal form of the entity, the country of
c. incorporation and address of the registered office.
d. Names and addresses of directors and officers.

A

Names and addresses of directors and officers.

140
Q

Actual Exercise of Share Warrants
Share Premium - Issuance

A

Cash received from exercise
+ Full or proport. amount of SP-SW
= Isdue Price of Equity Instruments
- Total par value of issued shares
= Share Premium - Issuance

141
Q

Actual Exercise of Convertibility Opt.
Share Premium - Issuance

A

Updated CA of bonds
+ Full or proport. amount of SP-CVT
= Isdue Price of Equity Instruments
- Total par value of issued shares
= Share Premium - Issuance

142
Q

Actual Exercise of Share Warrants
Share Premium - Issuance
JE

A

Dr. Cash
SP - SW
Cr. Share Capital
SP - Issuance

143
Q

Actual Exercise of Convertibility Opt.
Share Premium - Issuance
JE

A

Dr. Bonds Payable
SP - CVT
Cr. Discount on Bonds payable
Share Capital
SP - Issuance

144
Q

Bonds Payable, net

A

Bonds Payable
- Discount

145
Q

Extinguishment of Liabilities
Cash Paid < CA of Liability

A

Gain

146
Q

Extinguishment of Liabilities
Cash Paid < CA of Liability

A

Loss

147
Q

Extinguishment of Liabilities
CA of Noncash < LP
JE

A

Dr. Loan Payable
Accumulated Depreciation
Cr. Noncash Cost
Gain on Extinguishment

148
Q

Extinguishment of Liabilities
CA of Noncash > LP
JE

A

Dr. Loans Payable
Loss on Extinguishment
Cr. Investment in Property - Land

FORMULAS (2 decks)

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