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Jennifer Perkins
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Decks in this class (20)
Role and Standard Setting Process (GAAP)
What is the financial accounting ...,
What are the final three steps in...,
How do user groups influence the ...
38
cards
Conceptual Framework of Financial Reporting
List the enhancing qualitative ch...,
What is verifiability,
What does it mean to be free from...
35
cards
Fair Value Framework
What types of comparisons are fai...,
What significant fair value discl...,
What are the special disclosures ...
20
cards
Role and Standard Setting Process (IFRS)
What is the third objective of th...,
What is iosco,
How long are the terms for the tr...
23
cards
Conceptual Framework of Financial Reporting (IFRS)
True or false the iasb framework ...,
What elements are considered inco...,
Does the iasb framework include l...
13
cards
US Securities And Exchange Commission
What purpose does the accounting ...,
When the sec finds an accounting ...,
Does the sec have legal authority...
23
cards
Balance Sheet
What is a valuation account used for,
What is the operating cycle,
Define measurement base
17
cards
Income Statement
Define gains,
What is the order of income state...,
How are unusual or infrequent ite...
19
cards
Statement of Comprehensive Income
What is net income plus or minus ...,
What are the two way of reporting...,
What is other comprehensive incom...
9
cards
Statement of Changes in Equity
How are accounts listed in the ve...,
How many years of owner s equity ...,
In what type of format does the s...
7
cards
Statment of Cash Flows
What is the cash flow category fo...,
What is the basic purpose of the ...,
What is the direct method on the ...
30
cards
Notes to Financial Statements
What does the first note typicall...,
Define purchasing power loss,
What disclosure is required by fi...
55
cards
Other Comprehensive Basis of Accounting (OCBOA)
Identify the other comprehensive ...,
Describe a modified cash basis of...,
Identify some bases of accounting...
7
cards
Personal Financial Statements
Identify the entities for whom pe...,
What accounting concepts underlie...,
Identify the statements included ...
9
cards
IFRS for SMEs
Identify some of the possible adv...,
What are the various types of gen...,
Identify the types of entities th...
3
cards
Cash and Cash Equivalents
List the items included in cash,
Define compensating balance,
What effect do overdrafts have in...
15
cards
Receivables
Does ifrs permit recognition of a...,
What factors affect receivable va...,
List the characteristics of accou...
39
cards
Inventory
What inventory costs are required...,
How is the ownership of goods shi...,
Who is the owner of consigned goods
82
cards
Property, Plant and Equipment
How do land improvements differ f...,
List the requirements for inclusi...,
List some examples of natural res...
54
cards
Investments
List the guidelines for determini...,
What is the required accounting t...,
Define debt securities
54
cards
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CPAExcel FAR
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