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Maureé Lawrence
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Decks in this class (26)
FAR 1 - CONCEPTUAL FRAMEWORK
What are the 2 general purpose fr...,
What are the common special purpo...,
What are the objectives of financ...
14
cards
FAR 7 - INVENTORY
Ifrs requires inventory to be car...,
How do you calculate net realizab...,
How do you use the average pricin...
16
cards
FAR 8 - PP&E
What is an aro,
Is accretion expense for aros rec...,
How do you calculate accretion ex...
23
cards
FAR 9 - INTANGIBLES
Under ifrs what valuation methods...,
In the development stages of a co...,
What is considered research and d...
9
cards
FAR 10 - RECEIVABLES
When a note is discounted sold to...,
When a note receivable is sold wi...,
When a note receivable is sold wi...
3
cards
FAR 11 - BONDS
Will bond proceeds at issuance eq...,
How do you calculate interest on ...,
How do you do you calculate the c...
23
cards
FAR 12 - LEASES
What are the components of the le...,
If a lease contains a purchase op...,
If a lease contains a purchase op...
14
cards
FAR 13 - LIABILITIES
When is a loss contingency recogn...,
How do gaap and ifrs differ in re...,
All deferred tax assets and liabi...
9
cards
FAR 14 - PENSIONS
How do you compute actual return ...,
Service is the increase in,
Expected return on plan assets is...
12
cards
FAR 15 - STOCKHOLDER'S EQUITY
What is the book value method,
How are gains or losses classifie...,
How do you calculate measure intr...
7
cards
FAR 16 - EPS
Is cumulative 9 30 par preferred ...,
A public company is required to r...,
In basic earnings per share calcu...
10
cards
FAR 17 - REPORTING RESULTS OF OPS & IFRS
When an entity decides to dispose...,
When an entity decides to dispose...,
When an entity decides to dispose...
12
cards
FAR 19 - DEFERRED TAXES
What type of disclosures are requ...,
All deferred tax liabilities are ...
2
cards
FAR 20 - INTERIM FINANCIAL REPORTING
A planned volume variance that oc...,
In general declines in the value ...,
In the year that a segment is agr...
7
cards
FAR 21 - SEGMENT REPORTING
What type of entities are require...
1
cards
FAR 23 - LONG TERM CONSTRUCTION
Under percentage of completion me...,
Under percentage of completion me...
2
cards
FAR 24 - GOING CONCERN
If management seeks a plan to str...
1
cards
FAR 25 - STATEMENT OF CASH FLOWS
How should a purchase of a 3 mont...,
If used equipment is sold at agai...,
What type of cash flow activity i...
14
cards
FAR 26 - FIN STATEMENT ANALYSIS
What does the defensive interval ...,
What does the return on stockhold...,
What is the asset turnover ratio
16
cards
FAR 27 - INFLATION ACCOUNTING
For monetary assets what happens ...,
For monetary assets what happens ...,
For monetary liabilities what hap...
6
cards
FAR 28 - PARTNERSHIPS
At the time a partnership is form...,
Upon new partner admittance under...
2
cards
GEN - JOURNAL ENTRIES
What is the journal entry to book...,
What is the journal entry to conv...
2
cards
GEN - FORMULAS
What is the formula for a bank to...,
What is the formula for a book to...,
What is the formula for average t...
4
cards
IFRS - INVESTMENTS
Under gaap a financial instrument...,
For ifrs generally financial asse...,
If an asset has been deemed as im...
6
cards
IFRS - GENERAL
Under ifrs are interim financial ...,
Under ifrs if an entity chooses t...,
Under ifrs if an entity chooses t...
5
cards
GEN - RATIOS
Inventory turnover
1
cards
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CPA FAR 2018
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