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By:
Kiara Bianchi
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Decks in this class (91)
1 Conceptual Framework
6,
7,
6
42
cards
1 Fair Value Framework
Fvorderly transaction characteris...,
What is fair value,
Do transaction and transportation...
21
cards
1 IFRS
Ifrs,
I,
Ifrs
78
cards
1.x General Purpose Financial Statements
Bs,
What is a measurement base,
Ratio
102
cards
1.x Statement of Cash Flows
Statement of cash flows,
What cash flows involve the acqui...,
Statement of cash flows
34
cards
Statement of Cash Flows
Statement of cash flows,
Statement of cash flows,
Statement of cash flows
5
cards
1. Earnings Per Share
How is book value per share of co...,
How is basic earnings per share e...,
Earnings per share
12
cards
Earnings per Share
What eps figures are disclosed,
What is basic eps,
What is diluted eps
3
cards
3.x Revenue Recognition
What is revenue,
What are the 3 criteria for reven...,
What is the installment sale basis
28
cards
1.x Financial Statement Analysis
Financial statement analysis,
Financial statement analysis,
Financial statement analysis
42
cards
Financial Statement Analysis
Financial statement analysis,
Financial statement analysis,
Financial statement analysis
42
cards
Consolidations Cost v Equity
What is the cost method,
What is the equity method,
Cost vs equity method
29
cards
1.x Consolidations
Consolidations,
Consolidations,
Consolidations
7
cards
Consolidated Financial Statments
Why do we create consolidated fin...,
What are the exceptions to prepar...,
How can a parent carry an investm...
33
cards
Business Combinations
What is a business combination,
What is control,
What are the three legal forms of...
45
cards
Combined Financial Statements
What is a combined financial stat...,
When is a combined financial stat...,
What is the difference between a ...
3
cards
US Securities and Exchange Commission
Who has the legal authority to pr...,
What is the mission of the sec,
In order to be a foreign private ...
24
cards
Segment Reporting
Segment reporting,
Segment reporting,
Segment reporting
18
cards
1.x Interim Financial Reporting
Interim financial reporting,
Interim financial reporting,
Interim financial reporting
18
cards
Special Purpose Frameworks
Explain cash basis,
Explain the modified cash basis,
Explain the income tax basis of f...
22
cards
International Accounting Standards Board
What are the objects of the ifrs ...,
Which groups does the ifrs founda...,
What does iasb do
17
cards
Accounting Changes COPY COPY
What are the four types of accoun...,
What does retrospective mean,
What does prospective mean
23
cards
Reporting the Results of Operations & IFRS Financial Statements
Reporting the results of operatio...,
Reporting the results of operatio...,
Reporting the results of operatio...
32
cards
1.x Accounting Changes
Accounting changes,
Accounting changes,
Accounting changes
10
cards
1.x Accounting Changes and Error Correction
Accounting changes and error corr...,
Accounting changes and error corr...,
Accounting changes and error corr...
32
cards
2 Cash + Cash Equiv, Bank Reconciliation
C,
C,
C
16
cards
2 Receivables
Verify,
A,
A
63
cards
2.x Inventory
How is inventory valued,
Are sales commissions an inventor...,
Inventory
58
cards
Inventory
Inventory,
Inventory,
Inventory
23
cards
Receivables & inventory
What is the recoverable amount,
What is a cash generating unit,
What is a periodic inventory system
33
cards
Inventory COPY COPY
Define inventory,
Is inventory a current or noncurr...,
What items are included in inventory
27
cards
2.x Marketable Securities
What are trading securities,
What are available for sale secur...,
What are held to maturity securit...
39
cards
Financial Instruments
What items are included under fin...,
How does ifrs define financial as...,
What is accounting mismatch
64
cards
1.x Investments
Investments,
Investments,
Investments
7
cards
Investments COPY COPY
What is an equity security,
What is a debt security,
What is recognition
42
cards
2.x Property, Plant & Equipment
What costs might be included in t...,
At what value are fixed assets in...,
Do we depreciate land
68
cards
Property, Plant & Equipment
What costs might be included in t...,
At what value are fixed assets in...,
Do we depreciate land
68
cards
Property, Plant and Equipment
What are the requirements for an ...,
There are 4 categories for plant ...,
What items are included in plant ...
50
cards
Fixed Assets
Fixed assets,
Fixed assets,
Fixed assets
15
cards
2.x Intangibles
Intangibles,
Intangibles,
How are legal fees to defend a pa...
34
cards
Intangible Assets
What is an intangible asset,
Where do intangible assets come from,
What is the accounting treatment ...
25
cards
2.x Liabilities
Liabilities,
Liabilities,
Liabilities
56
cards
Payables
What is a liability,
What are the 3 key elements to li...,
What are the 2 ways to classify a...
10
cards
Contingencies
What is a contingency,
What are the 3 catagories for the...,
What do you do for a loss conting...
15
cards
long term debt
What is the definition of a short...,
What is the definition of a long ...,
How do you treat a simple interes...
59
cards
2.x Bonds and Present Value Tables
Bonds and present value tables,
Bonds and present value tables,
Bonds and present value tables
80
cards
Bonds and Present Value Tables
Bonds and present value tables,
Bonds and present value tables,
Bonds and present value tables
80
cards
Liabilities
Liabilities,
Liabilities,
Liabilities
56
cards
far_-_cpa_excel_copy_20190610234509
On october 1 2004 fleur retailers...,
On september 1 2003 brak co borro...,
On october 1 2005 fleur retailers...
500
cards
cpa_-_far_copy_20190610235057
Forms of business combinations,
Legal control 50,
Legal form accounts accounting me...
500
cards
Accounting For Income Taxes (Deferred Taxes)
Are fees and fines incurred durin...,
Are warranty expenses deductible ...,
Accounting for income taxes defer...
41
cards
Asset Retirement
What is an asset retirement oblig...,
How do you measure an asset retir...,
How do you account for an aro
4
cards
Bonds Debt Restructure
Bonds debt restructuring,
Bonds debt restructuring,
Bonds debt restructuring
23
cards
Costs and Expenses
What is a cost,
What is an expense,
What is a deferral
13
cards
Deferred Compensation
What is a defined contribution pe...,
How do you account for a defined ...,
What is a defined benefit pension...
32
cards
Deferred Revenue
What is a deferred revenue,
How are deferred revenues account...,
Short cut to solve for revenue ea...
6
cards
Deferred Taxes
Deferred taxes,
Deferred taxes,
Deferred taxes
8
cards
Derivatives Hedging Translation
Derivatives hedging,
Derivatives hedging,
Derivatives hedging
12
cards
Financial Instruments & Derivatives
What is a financial instrument,
What are the three main reasons w...,
Are derivatives assets or liabili...
30
cards
Financial Instruments & Derivatives COPY
What is a financial instrument,
What are the three main reasons w...,
Are derivatives assets or liabili...
30
cards
Foreign Operations
Foreign operations,
Foreign operations,
Foreign operations
29
cards
Governmental Accounting
Governmental accounting,
Which two accounting bases are us...,
What are the types of governmenta...
69
cards
Governmental Accounting COPY
Governmental accounting,
Governmental accounting,
Governmental accounting
29
cards
Governmental Accounting COPY COPY COPY
Governmental accounting,
Which two accounting bases are us...,
What are the types of governmenta...
69
cards
Inflation Accounting
Inflation accounting,
Inflation accounting,
Inflation accounting
10
cards
Income Taxes
When is income tax expense recogn...,
Does gaap emphasize the matching ...,
What are the main effects of appl...
49
cards
Inflation Accounting COPY
Inflation accounting,
Inflation accounting,
Inflation accounting
10
cards
Installment Sales & Cost Recovery Method
What is the installment method of...,
Installment sales cost recovery m...,
Installment sales cost recovery m...
7
cards
Foreign Operations COPY
Foreign operations,
Foreign operations,
Foreign operations
29
cards
Leases
Leases,
Leases,
Leases
61
cards
Leases COPY
Leases,
Leases,
Leases
10
cards
Long Term Construction Contracts
Installment sales cost recovery m...,
Installment sales cost recovery m...,
Installment sales cost recovery m...
13
cards
Long Term Construction Contracts COPY
Installment sales cost recovery m...,
Installment sales cost recovery m...,
Installment sales cost recovery m...
13
cards
NFP Accounting
Not for profit accounting,
Not for profit accounting,
Not for profit accounting
21
cards
Non-Profit Accounting
Which financial statements are re...,
What are the major classification...,
What is the measurement focus and...
56
cards
Non-Profit Accounting COPY
Which financial statements are re...,
What are the major classification...,
What is the measurement focus and...
56
cards
Partnership Accounting
Partnership accounting,
Partnership accounting,
Partnership accounting
4
cards
Partnerships
What are the two main areas that ...,
At what value should assets contr...,
At what value should liabilities ...
14
cards
Pensions & Postemployment Benefits
Pensions postemployment benefits,
Pensions postemployment benefits,
Pensions postemployment benefits
51
cards
Pensions & Postemployment Benefits COPY
Pensions postemployment benefits,
Pensions postemployment benefits,
Pensions postemployment benefits
51
cards
Personal Financial Statements and Liquidation Basis of Accounting
Personal financial statements and...,
Personal financial statements and...,
Personal financial statements and...
20
cards
Stock Compensation
What is a stock purchase plan,
What is a noncompensatory stock p...,
What are the journal entries for ...
17
cards
Equity
What is owners equity,
What are the two main oe categories,
What is par
64
cards
Stockholders' Equity
Stockholders equity,
Stockholders equity,
Stockholders equity
61
cards
Stockholders Equity
Stockholder s equity,
Stockholder s equity,
Stockholder s equity
25
cards
Stockholders' Equity COPY
Stockholders equity,
Stockholders equity,
Stockholders equity
61
cards
1.1 Basic Concepts and Framework COPY
Who authorized the financial acco...,
A financial reporting framework f...,
What are the two general purpose ...
57
cards
1.1 Financial Accounting Standards COPY
Define recognition,
What was the wheat committee resp...,
What steps does fasb take to issu...
68
cards
1.x Financial Reporting COPY
Financial reporting,
Financial reporting,
Financial reporting
49
cards
2 Inventory
Inventory costs included not incl...,
Inventory purchases sales periodi...,
Net purchases calculation
19
cards
2 Cash + Cash Equiv, Bank Reconciliation COPY
C,
C,
C
16
cards
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