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Corey Whaley
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Decks in this class (18)
FAR
Financial reporting,
Inventories and long term debt sh...,
Comprehensive income includes
5
cards
Not For Profits
Operating activities unrestricted...,
Net receivables can have an allow...,
Someone gifts 100k and then we sa...
5
cards
Business Concepts
Installment sales
1
cards
Error Correction
If ending inventory is understated,
Prior period adjustments,
If depreciation is understated fo...
5
cards
Fin Statements
Ifrs financial statements,
What must use the fair value meas...,
Assumption for fair value measure...
7
cards
Fixed assets
Intagible assets with indefinite ...,
R d costs must be expense me in t...,
Ifrs requires investment property
7
cards
Bonds PV
Early extinguishment of debt,
Interest expense is determined by...
2
cards
Bonds PV
Early extinguishment of debt,
Interest expense is determined by...,
Loan origination fees for the len...
3
cards
Financial Assets
When a contingent liability is re...,
Ifrs a provision is,
Amount to captilized is allocated by
4
cards
Debt Restructuring
Gain is calculated by
1
cards
Leases
4 criteria and if any one are met...,
Lessor should recognize a bonus p...
2
cards
Pensions
Defined benefit plan the discount...,
Accumulated benefit obligation,
Weighted average rates to be disc...
3
cards
Deferred Taxes
Ifrs deferred taxes,
Nol is multiplied times the tax rate,
Can only net deferred assets or l...
5
cards
Treasury Stock
Treasury stock under cost method,
The interest rate used to discoun...,
Share based payment
4
cards
SOCF
Socf must be issued,
Non cash items should be added ba...,
Socf investing activities
4
cards
Investments
Any transfer of securities should...
1
cards
Segment Reporting
At least one of three 10 tests,
Enterprise shall disclose
2
cards
Partnership
Final payment is not based on
1
cards
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CPA Exam
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