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Paul Robert CPA
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Decks in this class (12)
C & CE
Cash,
Cash equivalents,
Petty cash fund
6
cards
Investment in Associate
Significant influence footnotewha...,
Measurement and presentation in f...,
Initial measurement of investment...
11
cards
PPE
Recognition criteria for ppe,
Initial measurement,
Included in initial measurement f...
25
cards
Liabilities
Characteristics of liability,
Present obligation footnotelegal ...,
Classification footnotecurrent or...
24
cards
SHE
Redeemable vs callable,
Components of equity footnotetrot,
Contributed capital footnotewhat ...
18
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
Equity settled footnotewhat are t...,
Cash settled footnotehow to measu...,
Vesting footnoteimmediately vs no...
5
cards
Accounting Process
Steps in accounting process footn...,
Optional steps in the accounting ...,
Sales journal and purchase journal
12
cards
Earnings per Share
Earning per share apply only to w...,
Earnings per share is required on...,
Formula beps
11
cards
Book Value per Share
Formula of bvps,
How to allocate total she footnot...,
Purpose of bvps
5
cards
Interim Reporting and Operating Segments
Is interim reporting required,
Public entities are encouraged to...,
Revenue test reportable segment
8
cards
Related Party
Examples of related party jackpoc,
What to disclose when it comes to...,
If the amount is php 0 between th...
3
cards
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FAR
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