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mohan sundaram
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Decks in this class (38)
Chapter 1 Conceptual framework and IFRS
Conceptual framework of financial...,
Conceptual framework of financial...,
Idea mnemonic
51
cards
Chapter 2-Revenue Recognition and matching principles
Revenue recognition principles,
Revenue from sales,
Revenue recognition ifrs
22
cards
Construction Accounting
Completed contracts,
Percentage of completion method,
Percentage of completion formulae
4
cards
Accounting for non-monetary
Commercial substance,
Changes lacking commercial substance,
Gains
4
cards
Foreign currency
What are the four methods of meas...,
Adjustments,
Foreign currency accounting
23
cards
Other Financial Statement presentations
Ocboa other comprehensive basis f...
1
cards
Marketable Securities and Business Combinations
Classification of securities,
Under ifrs marketable security in...,
Treatments
32
cards
Bonds
In the cash flow statement what t...,
How to figure out the proceeds of...,
Whatis the cash amount
9
cards
conceptual 2
Physical capital maintenance concept,
Financial maintenance concept,
Asc 820 fair value of assets
4
cards
Inventories
Fob shipping point,
Fob destination,
Periodic inventory system
12
cards
Fixed Assets
What are acquisition costs,
Cost of land,
Lump sum purchases
29
cards
Intangibles
R and d,
Indications for impairment,
Fair value approach
18
cards
Accounts receivables
Three ways to come with bad debt ...,
Control of a financial instrument...,
Sale with or without recourse
7
cards
Bonds
Amortization of bond premium or d...,
When amortizing a discount,
When amortizing a premium
7
cards
Leases
Lessor,
Lessee point,
Capital lease terms
17
cards
Liablities
Disclose and accrue,
Loss contigencies,
For gain contigencies
7
cards
Pensions
Two types of pension plans,
Two non gaap methods,
Types of pension plans
8
cards
shareholders equity
When issuing treasury stock at le...,
Stock options stock rights and st...,
Intrinsic method
21
cards
EPS
How to calculate basic eps,
Dilutive stock options,
Cumulative
6
cards
Reporting the results of operations
Sec reporting requirements
1
cards
Deffered Income taxes
How to calculate tax difference,
Tax liability and asset,
Disclosure
14
cards
Accounting changes and error corrections
Change in accounting principle,
Change in accounting estimate,
Inventory errors
6
cards
Interim financial reporting
Asc 270,
All quarters,
Inventory losses
6
cards
Segment reporting
10 of total for all segment or on...,
Operations in different industries,
Foreign operations
4
cards
Installment sales
Methods of recognizing revenue,
Accrual method,
Installment sales approach
5
cards
construction contracts
Construction accounting,
To complete and at complete,
Cip
6
cards
cash flows
What if more than 3 months,
Interest received and interest paid,
Dividend paid
11
cards
Inflation accounting
Monetary,
Non monetary,
If inflation
3
cards
partnership
Partnership,
Partnership formation,
Three diff methods to admit partner
4
cards
Government Accouting
Property taxes,
Exchange and non exchange transac...,
11 types of funds
74
cards
Not for profit Accounting
Cash flows,
All expenses,
Financial statements
11
cards
Consolidations
In consolidations,
When the income of acquire is inc...,
What happens when parent acquire 90
9
cards
Financial Instruments and Derivatives
Financial instruments
1
cards
Cost and equity method
Lllll,
Investment in other entities,
Equity methods
5
cards
marketable securities
Iiiiiiiiiii,
Afs
2
cards
troubled debt restructuring
How to calculate troubled debt re...
1
cards
flash notes
Apic,
Stock splits,
Stock dividends
4
cards
IFRS
Lllllllllllllllllllllllll,
Amortized cost,
Financial instruments under ifrs
9
cards
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