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Paul Formica
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Decks in this class (27)
Module 8.1: Classifications
Accounting for intercorporate inv...,
2
cards
Module 8.2: Investments in Financial Assets (IFRS 9)
Debt securities that meet two cri...,
Business model test debt securiti...,
Business model test debt securiti...
12
cards
Module 8.3: Investment in Associates, Part 1—Equity Method
The initial investment,
In subsequent periods,
Dividends received
12
cards
8.5-8.7 Business Combinations
Business combinations ifrs,
Business combinations us gaap,
Merger
11
cards
Module 8.8: Joint Ventures
Joint venture,
Accounting for joint ventures,
Joint ventures are often used to
6
cards
Module 8.9: Special Purpose Entities
A special purpose entity spe,
Variable interest entity vie,
A vie is an entity that has one o...
5
cards
Module 9.2: Defined Benefit Plans—Balance Sheet
Projected benefit obligation pbo,
Annual unit credit benefit,
Current service cost
10
cards
Module 9.3: Defined Benefit Plans, Part 1—Periodic Cost
Total periodic pension cost tppc,
Periodic pension cost,
Total periodic pension cost tppc ...
12
cards
Module 9.5: Plan Assumptions
Discount rate,
Rate of compensation growth,
Expected return on plan assets
7
cards
Module 9.7: Share-Based Compensation
Accounting for stock grants and s...,
Ccounting for stock grants and st...,
Vesting date
6
cards
Module 10.1: Transaction Exposure
Describe foreign currency transac...,
2
cards
Module 10.2: Translation
There are two methods used to rem...,
Remeasurement,
Remeasurement involves converting...
5
cards
10.3 Temporal Method
The temporal method is applied us...,
2
cards
10.4 Current Rate Method
The current rate method is applie...,
Impact of changing exchange rates...,
Summary of temporal method and cu...
6
cards
10.7: Hyperinflation
Under us gaap a hyperinflationary...,
Ifrs hyperinflationary environment,
3
cards
10.8: Tax, Sales Growth, Financial Results
Effective tax rate,
Statutory tax rate,
Changes in effective tax rate on ...
4
cards
11.1: Financial Institutions
Financial institutions differ fro...,
The three pillars of the basel ii...,
Basel iii framework are the maint...
10
cards
11.2: Capital Adequacy and Asset Quality
Camels,
Tier 1 capital,
Tier 2 capital
11
cards
11.3: Management Capabilities and Earnings Quality
Management capabilities,
Earnings,
3
cards
Module 11.4: Liquidity Position and Sensitivity to Market Risk
The basel iii framework introduce...,
Liquidity coverage ratio lcr,
Net stable funding ratio nsfr
6
cards
11.5: Other Factors
In addition to the camels approac...,
Culture evaluation can be conduct...,
Apart from these factors there ar...
4
cards
11.6: Insurance Companies
Two types of insurance companies,
Soft pricing period,
Hard pricing period
12
cards
12.1: Quality of Financial Reports
The conceptual framework for asse...,
Financial reports quality high to...,
Potential problems that affect th...
7
cards
12.2-12.3: Evaluating Earnings Quality
Steps in evaluating the quality o...,
The beneish model,
Beneish model formula
22
cards
13.1: Framework for Analysis
Framework for analysis,
2
cards
13: Integration of FSA Techniques
Framework for analysis,
Return on equity roe can be decom...,
Fsa techniques earnings
10
cards
14. Financial Statement Modelling
Bottom up analysis,
Top down analysis,
Growth relative to gdp growth
24
cards
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Financial Statement Analysis
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