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Top 7 CPALE
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Decks in this class (18)
Conceptual Framework
List of underlying assumption und...,
Cf qualitative characteristics,
Fundamental qualitative character...
8
cards
Cash and Cash Equivalent
Measurement ofcash in local curre...,
Compensating balance is ______ if...,
Money order part of cash on hand ...
16
cards
Receivables
Measurementinitialsbsequent,
Two methods for accounting for ba...,
What is most broad direct write o...
33
cards
Inventories
What is lay away sale and who is ...,
Inventories is under pas,
As a rule the entity who owns the...
19
cards
Biological Assets
0
cards
Property, Plant & Equipment - P1
Various ways of acquiring ppe 9,
Ppehow to treat sale of samples g...,
Included to the cost of ppe 1 ref...
15
cards
Property, Plant & Equipment - P2
Ppe2subsequent measurement entity...,
Ppewhat is cost model,
If the ppe becomes idle is deprec...
20
cards
Government Grants PAS 20
Pas 20 par 12 provides that gover...,
Pas 20what are the two classifica...,
Pas 20what are the rules for the ...
7
cards
Borrowing Costs PAS 23
What is borrowing costs,
Pas 23 borrowing costs include,
Pas 23qualifying assets include
11
cards
Investment in Equity Securities
Investment in equity securitiesan...,
Investment in equity securitiesex...,
Investment in equity securities3 ...
21
cards
Investment In Associate
Investment in associate,
Investment in associatethere are ...,
Investment in associateinvestment...
10
cards
Investment in Debt Securities
Investment in debt securitiesa__ ...,
Investment in debt securitiesagai...,
Investment in debt securitiesexpl...
10
cards
Investment Property
Investment propertyunder pas 40 i...,
Investment propertyexamples of in...,
Investment propertyexamples of in...
20
cards
Impairment (PAS 36)
Definition cajeimpairment is defi...,
Scope pas 36 applies in accountin...,
Explain impairment loss cost prin...
13
cards
Wasting Assets and Depletion (PFRS 6)
Explain wasting assets,
The total cost of the wasting ass...,
Explain acquisitioncost
18
cards
Trade and Other Payables
___ is a present obligation of th...,
Essential characteristics of liab...,
Current liabilities are based on ...
7
cards
Estimated Liabilities
Definition and examples,
Notes for warranties 1 the obliga...,
Notes for premiums 1 challenge la...
4
cards
Provisions and Contingencies
Definition and examples,
Important a provision shall recog...,
Probable means
6
cards
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FAR
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