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Laura carrion
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Decks in this class (23)
Lesson 1 Conceptual Framework & IFRS
What are all appropriate means of...,
Four enhancing characteristics cu...,
How does an item qualify for reco...
14
cards
Lesson 2 Financial Statements & Revenue Recognition
Other comprehensive income dent,
Core revenue recognition principl...,
Negative book balances in a cash ...
13
cards
Lesson 3 Debt & Equity Securities
Bonds and written loan commitment...,
Stock options held as an investme...,
A small dividend less than 20 25 is
11
cards
Lesson 5 Financial Instruments & Derivatives
What is a derivative,
What is a derivative,
Examples of derivatives
4
cards
Lesson 4 The Adjusted Cost Method & Equity Methos
Gain or loss on trading securitie...,
Equity,
Equity or net assets is a
10
cards
Lesson 9 Intangibles
When is goodwill recognized in th...,
Under ifrs define intangible,
Direct cost related to a r d pate...
5
cards
Lesson 12 Accounting For Leases
Define lessee,
Define lessor,
Deferred rent expense
12
cards
Lesson 13 Liabilities
When must contingent liabilities ...,
When are dividends or dividends i...,
Deferred tax assets and liabiliti...
10
cards
Lesson 14 Pension plans
What should a company disclose ab...,
How should an entity report a def...,
How is funding determined for a d...
17
cards
Lesson 15 Shareholders Equity
Compensation expense is recognized,
When stock warrants are issued,
A cash dividend is recorded when
5
cards
Lesson 16 Earnings Per Share
The per share amount must be repo...,
The if converted method of comput...,
In determining eps interest expen...
8
cards
Lesson 11 Bonds & Present Value Tables
Bond interest is reported,
How do you calculate bond interes...,
Term bonds are
7
cards
Lesson 8 Property Plant & Equipment
When are long lived assets to be ...,
We bought new machinery what is t...,
Accretion expense for aro is reco...
5
cards
Lesson 10 Receivables
What is the impact of a write off...,
How will notes receivable be repo...
2
cards
Lesson 6 Foreign Operations
When is the spot rate used,
When is forward rate used,
When a derivative is accounted fo...
3
cards
Lesson 25 Statement Of Cash Flow
How should the gain from the sale...,
What should be disclosed in an en...,
Acquisition of property plant equ...
17
cards
Lesson 19 accounting For income Taxes - Deferred taxes
When dealing with deferred taxes ...,
Expenses recognized in financial ...,
Both items are permanent differen...
5
cards
Lesson 30 Nonrofit Accounting
In preparation of the statement o...,
What are functional expenses for ...,
An unrestricted cash contribution...
8
cards
Lesson 7 Cost Of Inventory
Merchandise costing 90k shipped f...,
Under ifrs inventory is valued at,
Cost of goods sold is
4
cards
Lesson 23 Long Term Construction-Type & Production Type Contracts
Using completed contract method h...
1
cards
Lesson 21 Segment Reporting
A segment is reportable if,
How to figure operating profit
2
cards
Lesson 18 Accounting Changes & Error Correction
Recognizing the entire 2 year pre...,
A change in accounting estimate i...,
What is the appropriate reporting...
4
cards
Lesson 31 business Consolidations
Controlling interest in consolida...,
What are inter company sales on a...,
Inter company transactions are el...
3
cards
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FAR Flashcards
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