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Andrew Noade
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Decks in this class (33)
FR - Cash & Cash equivalent
Financial Reporting Flash card
7
cards
FR - Trade receivable
Financial reporting Flash card for CFE Prep
17
cards
Notes Receivable
What are notes receivable,
Provide 3 example of what is incl...,
What is the non interest bearing ...
7
cards
FR- Passive Investment in Financial Asset
What is the passive investment,
Provide what financial assets,
What is a financial liability
15
cards
FR - Non Monetary Transaction
Explain what a non monetary trans...,
How do you account for the nmt,
Provide the transaction accounts ...
14
cards
FR - Related Party Transaction
What are the handbook references ...,
What is a related party transaction,
Explain what a related party incl...
17
cards
FR - Revenue (ASPE )
What is the handbook section to f...,
What is stated as revenue under aspe,
What are the three criteria of re...
13
cards
FR - Revenue (IFRS)
What is the handbook used for rev...,
What is defined as revenue income...,
Provide 3 examples of revenue exc...
21
cards
FR - Specific Application
Explain what long term constructi...,
What is the general ledger accoun...,
Provide the gl accounting for the...
14
cards
FR - Inventory
Defined what inventory is,
How is gross profit and gross mar...,
How do you calculate markup
18
cards
FR - Complex Financial Instrument (Overview)
What is defined as a complex fina...,
What are the types of the complex...,
Explains the two types of convert...
9
cards
FR - Complex Financial Instrument (In-Depth)
What are the 4 steps to record co...,
What is the derecognition of conv...,
Steps to record maturity converti...
11
cards
FR - Government Grant
Explain what a government grant is,
Where in the handbook can you fin...,
What are the two types of grants
11
cards
FR - Accounting for Non-For Profit Organization
Explain what non for profit organ...,
Who are 3 users of the f s for npo,
Which handbook is used for npo
13
cards
FR - Accounting for Public Sector
What is the public sector defined,
What are the different organizati...,
What should the public sector pre...
6
cards
FR - Property, Plant & Equipment
Explain what property plant and e...,
What is the handbook section used...,
When should the asset be recogniz...
19
cards
FR - Intangible asset
Explain what an intangible asset is,
What is the handbook section to b...,
Provide the criteria that are to ...
13
cards
FR - Impairment of Assets
When does impairment occur,
What are the four steps to determ...,
How to
8
cards
FR - Current Income Taxes
Explain what current taxes payabl...,
What is the permanent difference,
Provide four examples of permanen...
8
cards
FR - Deferred Income Taxes
What are the two major issues for...,
What are temporary difference cla...,
Explain what deferred income tax ...
10
cards
FR - Uncommon Capital Asset
What are mineral resources,
What are some applicable standard...,
What are the stages of natural re...
10
cards
FR - Discontinued Operation
What is defined as discontinued o...,
Explain what component of an enti...,
What must be met in order for dis...
5
cards
FR - Non-current assets Held for Sale
What is a non current asset held ...,
Explains what the initial measure...,
Explain what subsequent measureme...
7
cards
FR - Decomissioning Provision
Explain what decommissioning defined,
What handbook section is used for...,
Explain how to determine the init...
12
cards
FR - Contingencies
Explain what contingent transacti...,
What are the 3 requirements for r...,
What are the three ranges of prob...
8
cards
FR - Accounting for Changes
Explain what accounting changes are,
What are the two approaches that ...,
How do you determine the nature o...
9
cards
FR - Accounting for Errors
What is accounting for errors in ...,
Explain what correcting the journ...,
How do you account for accounting...
7
cards
FR - Lease - Lessee Accounting
Explain what a lease is,
What is the handbook use for ifrs,
What is the three part to identif...
16
cards
FR - Lease - Lessor Accounting
What are the lessor classificatio...,
What are the following criteria f...,
Under a finance lease what are th...
12
cards
Fr - Investment in Associate - Overview & In depth
What is a significant influence,
What is an example of a significa...,
Explain what equity method
13
cards
FR - Foreign Currency transaction
What is defined as a foreign curr...,
Provide an example of directly or...,
What is the difference between fu...
9
cards
FR - Foreign currency translation
Explain what is foreign operation,
What are the primary factors infl...,
What are the two types of functio...
8
cards
FR - Investment in Subsidiaries (Business Combination)
What is a business combination de...,
What are two types of how a busin...,
How does a company asses control
15
cards
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CPA Prep - Financial Reporting
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