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Limei Pranke
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Decks in this class (29)
Private Company Purpose
What areas are different compare ...,
Differences of private actg treat...,
What organization approved privat...
3
cards
Personsl Financial Stmt
In calculating personal f s these...,
What kind of stmts were used for ...,
Where to repeat income tax on cur...
11
cards
Cash, Modified Cash
Want to do with prior year income...,
Under other comprehensive basis o...,
Who uses other comprehensive actg...
5
cards
Notes On F/S
What are in md a,
Disclosure for the effect of chan...,
What are included in financial st...
3
cards
Assumptions And Accounting Policies
When a parent and subsidiary rela...,
Accounting framework items,
Example of faithful over relevanc...
5
cards
inventory
How to evaluate lcm on inventory,
Retail inventory method three bas...,
1 market ups is included in cost ...
11
cards
PPE
What are the two method to capita...,
Sdy calculation,
Natural resources capitalized value
19
cards
investment
Ifrs rules for investments types ...,
Equity method reporting adjustmen...,
If no significant influence inves...
25
cards
Intangible And IFRS
How to calculate impairment loss ...,
When subsequent reversal of a pre...,
Under ifrs when revaluation model...
3
cards
Intangibles
How to impair intangibles,
Increase of cash surrender value ...,
For officer s death insurance pro...
10
cards
Bond
How to calculate the accrued inte...,
Fvo of bond accounting when to ma...,
How to record the convertible bon...
9
cards
Cureent Liabilities
If the purchase is shipped fob de...
1
cards
Equity
When calculating weighted average...,
What are the effect differences o...,
What effect of property dividend ...
19
cards
Deferred compensation, pension plans
What is apbo,
If there are two dbos how to reco...,
What are included in pbo disclosure
19
cards
Stock Compensation
What is non compensatory plan and...,
What is compensatory plan and its je,
What is stock option plan
16
cards
Business Combinstion
In business combination under wha...,
What entities are not excluded fr...,
The concept of business for busin...
33
cards
Derivative
What is a futures contract,
Forward contract,
Call vs put option example
21
cards
Financial Instrument
How to measure assets classified ...,
What does accounting mismatch mea...,
Disclosure of info of significant...
6
cards
Actg For Transfer
What are the conditions for derec...,
Under ifrs how to measure servici...
2
cards
Contingency
If there is contingent gain in a ...,
When retain re for certain paymen...,
Characteristics of servicing fina...
6
cards
EPS
When there is 1 nol and 2 non cum...,
When calculating shares for stock...,
Do you add or subtract cumulative...
3
cards
Disposal Of Discontinued Operations
Disclosure requirement for disposal,
Why discontinued operations happened,
Record disposal assets sold in is as
7
cards
FC
What is direct and indirect exchange,
Where to record the effective por...,
For fc firm commitment what kind ...
11
cards
Non-monetary Exchange
When transaction lacks of commerc...,
Is it lack of commercial substanc...,
What is research and development ...
22
cards
Lease
If there are incremental borrowin...,
Study lease je,
Je for direct financing lease
22
cards
NFP
How many financial stmts the nfp ...,
What is included in financials of...,
Categories of nfp
27
cards
GASB Comcept Stmt
Purpose of financial stmt for gov...,
Characteristics of info in financ...,
Gasb believed in what measurement...
22
cards
Gov't Accounting
In stmt of activities the functio...,
How to determined if an entity is...,
What kind of reporting classified...
23
cards
US Security issuing And SEC
Large accelerate filer stock hold...,
What need to be reported on 10k f...,
What period is balance sheet report
4
cards
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FAR 2
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