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Financial Accounting 3

This class was created by Brainscape user Rochelle Joy A. Macayan. Visit their profile to learn more about the creator.

By: Rochelle Joy A. Macayan
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Decks in this class (10)

[THEORY] LESSEE ACCOUNTING
Under ifrs a lessee is required t...,
The lessee may apply the operatin...,
A short term lease is defined asa...
24  cards
[THEORY] Operating Lease - Lessor
Rent received in advance by the l...,
When should a lessor recognize in...,
Lease payments under an operating...
15  cards
[THEORY] Sales Type Lease - LESSOR
Net investment in a sales type le...,
Which statement characterizes a s...,
The gross income on a finance lea...
5  cards
[THEORY] Direct Financing Lease - LESSOR
Gross investment in the lease is ...,
Net investment in a direct financ...,
Which is the correct accounting t...
10  cards
[THEORY] Sale and Leaseback
0  cards
[TFA] Lessor Accounting
Theory Financial Accounting
30  cards
Prelims
What is the cost of a right of us...,
Which is not included in lease pa...,
Which is not part of the lease pa...
19  cards
[SOURCE] Midterms
5 which statement is not true reg...,
8 what is the treatment of an ung...,
Net investment in a direct financ...
4  cards
[TFA] Accounting for Income Tax
It is the deferred tax consequenc...,
It is the deferred tax consequenc...,
It is the amount of income tax pa...
24  cards
[TFA] Postemployment Benefits
Which statement characterizes def...,
Which is not a characteristic of ...,
A formula in a defined contributi...
49  cards

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Financial Accounting 3

  • Class purpose General learning

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