Module 8.1: Classifications Flashcards
1
Q
Accounting for Intercorporate Investments
Ownership
COntrol
IFRS/ GAAP
A
2
Q
A
Financial Statement Analysis (27 decks)
- Module 8.1: Classifications
- Module 8.2: Investments in Financial Assets (IFRS 9)
- Module 8.3: Investment in Associates, Part 1—Equity Method
- 8.5-8.7 Business Combinations
- Module 8.8: Joint Ventures
- Module 8.9: Special Purpose Entities
- Module 9.2: Defined Benefit Plans—Balance Sheet
- Module 9.3: Defined Benefit Plans, Part 1—Periodic Cost
- Module 9.5: Plan Assumptions
- Module 9.7: Share-Based Compensation
- Module 10.1: Transaction Exposure
- Module 10.2: Translation
- 10.3 Temporal Method
- 10.4 Current Rate Method
- 10.7: Hyperinflation
- 10.8: Tax, Sales Growth, Financial Results
- 11.1: Financial Institutions
- 11.2: Capital Adequacy and Asset Quality
- 11.3: Management Capabilities and Earnings Quality
- Module 11.4: Liquidity Position and Sensitivity to Market Risk
- 11.5: Other Factors
- 11.6: Insurance Companies
- 12.1: Quality of Financial Reports
- 12.2-12.3: Evaluating Earnings Quality
- 13.1: Framework for Analysis
- 13: Integration of FSA Techniques
- 14. Financial Statement Modelling
