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Paul Robert CPA
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Decks in this class (18)
Initial and Subsequent Measurement
0
cards
C & CE
Rule to remember in cash 1,
Measurement of money in a closed ...,
Undelivered postdated stale check...
15
cards
Investment in Associate
Significant influence 1,
Presentation of investment in ass...,
Initial measurement of investment...
11
cards
PPE
Recognition criteria for ppe 1,
Initial measurement 2,
Included in initial measurement 3
25
cards
Liabilities
Characteristics of liability 1,
Present obligation 2,
Classification 3
24
cards
SHE
Components of equity 1,
Contributed capital 2,
Legal capital with par value with...
20
cards
Accounting Changes and Error Correction
Treatment for change in accountin...,
What if unclear between accountin...,
Prior period error vs current per...
10
cards
Share - Based Payment
Share options are cash settled tr...,
Share options 2,
Sars 3
9
cards
Accounting Process
Steps in accounting process 1,
Optional steps in the accounting ...,
Are all sales and purchases recor...
12
cards
Book Value per Share
What is the assumption in bvps 1,
Formula of bvps 2,
How to allocate total she 3
5
cards
Earnings per Share
Earnings per share applies to wha...,
Earnings per share is required fo...,
Formula beps 3
14
cards
Interim Reporting and Operating Segments
Is interim reporting required 1,
Public entities are encouraged to...,
Revenue test reportable segment 3
8
cards
Related Party
Examples of related party jackpoc 1,
What to disclose when it comes to...,
If the amount is php 0 between th...
3
cards
Income Tax
Examples of permanent differences 1,
Ai ti ttd or dtd 2,
Asset ca tax base ttd or dtd 3
10
cards
Financial Statements
Is offsetting allowed for fs 1,
This fs shows the liquidity and s...,
Ano itsura ng account form na bal...
13
cards
Cash to Accrual, Single Entry
What is sales cash basis accrual ...,
What is purchases cash basis accr...,
Cash to accrual technique for sal...
6
cards
SMEs
To be considered as sme how much ...,
To be considered as small entity ...,
Public utility can be sme or smal...
13
cards
CFAS
Who will prevail pfrs or cf 1,
Fundamental qualitative character...,
Enhancing qualitative characteris...
6
cards
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FAR
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