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Robert Perez
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Decks in this class (14)
Conceptual Framework, Standards, Standard Setting, and Presentation of FS #1
What should be reported as an inc...,
What should be reported as an dec...,
The goal of convergence is
32
cards
IFRS Differences
Gaap requirements for comparative...,
Ifrs requirement for comparative ...,
Gaap comprehensive income present...
78
cards
Activities Reported on the Statement of Cash Flows
Cash received from customer,
Cash received from interest,
Cash received from dividends
30
cards
Conceptual Framework, Standards, Standard Setting, and Presentation of FS #2
What are the qualitative tests th...,
Regulation s x,
Regulation s k
31
cards
Ratios
Quick ratio,
Current ratio,
Working capital
10
cards
Conceptual Framework, Standards, Standard Setting, and Presentation of FS #3
The primary purpose of a statemen...,
The sec was created under which act,
Income is constructively received...
3
cards
Ninja Notes: IFRS and Accounting changes
Ifrs if value or outcome cannot b...,
Adjustments made for adopting ifr...,
What are the elements of ifrs
26
cards
Ninja Notes: Financial Reporting, Bonds, & Debt Restructure
What are two differences b t fina...,
What are secondary constraints of...,
What is conservatism
31
cards
Ninja Notes: Consolidation, Derivatives, Hedging, & Foreign Currency Translation
What method is used when 20 or le...,
What method is used when 21 50 ow...,
What happens when dividends are r...
28
cards
Ninja Notes: Fixed Assets
What do capitalized acquisition c...,
How are equipment r d costs handled,
What do capitalized acquisition c...
16
cards
Ninja Notes: Governmental Accounting
Accrual basis for fund accounting,
Modified accrual basis for fund a...,
What is the opening budgetary entry
27
cards
Ninja Notes: Personal Financial Statements, Segments & Interim Reporting; Inventory; Investments
What personal financial statement...,
What is the presentation of the s...,
How should business interest that...
22
cards
Ninja Notes: Leases; Curr. Assets and Liabilities; NFP Accounting; Pensions
What are the criteria for risk of...,
What is the discount rate for cap...,
Extra requirements lessor must me...
30
cards
Ninja Notes: Statement of Cash Flows;
What are examples of cash receive...,
What are examples of cash paid fo...,
What are examples of cash receive...
23
cards
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CPA EXAM
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