This class was created by Brainscape user Kat Saarenas. Visit their profile to learn more about the creator.
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Kat Saarenas
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Decks in this class (12)
Cash and Cash Equivalent
Money in the form of currency and...,
Negotiable instruments in the for...,
Bank deposits whether in a saving...
21
cards
Trade and Other Receivables
One line item account that is use...,
Valuation of short term receivables,
Valuation of long term receivables
16
cards
Notes Receivable
Claims supported by formal promis...,
Notes receivables represents only...,
Short term notes receivables shal...
12
cards
Loan Receivable
A financial asset arising from a ...,
Initial measurement of a loan rec...,
Direct origination costs should b...
8
cards
Receivable Financing
Is a way to accelerate the collec...,
Accelerating the collection of re...,
The use of receivables as a loan ...
25
cards
Inventory
Valuation of inventory,
Valuation of inventory,
Purchase price import duties and ...
30
cards
Inventory Estimation
Procedures for approximating the ...,
Based on the assumption that the ...,
The cogs is computed in gross pro...
23
cards
Investments
Investments in equity securities,
Inestment in equity securities fvoci,
Investment in equity securities fvpl
15
cards
Investment in Associate
A holding of 20 or more of the vo...,
The existence of significant infl...,
Basic principle
3
cards
Investment Property
Investment property is,
Partial own use if the portions c...,
Partial own use if the portions c...
14
cards
PPE
An item of ppe shall be recognize...,
Initial measurement of ppe at rec...,
Cost of ppe is
8
cards
Revaluation and Impairment
0
cards
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FAR
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