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Decks in this class (24)
[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
Preliminary Examination
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
Midterm Examination
In a lease that is recorded as a ...,
What is the cost of the right of ...,
The carrying amount of the right ...
24
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
[THEORY] Defined Benefit Plan
A pension liability is reported w...,
A pension asset is reported when ...,
Which measure requires the use of...
15
cards
[THEORY] Other Employee Benefits
Short term employee benefits incl...,
Short term employee benefits are ...,
These are compensated or paid abs...
14
cards
[THEORY] Accounting for Income Tax
It is the deferred tax consequenc...,
It is the deferred tax consequenc...,
It is the amount of income tax pa...
20
cards
[THEORY] Postemployment Benefits
Which statement characterizes a d...,
Which is not a characteristic of ...,
A formula in a defined contributi...
20
cards
[THEORY] Notes to Financial Statements
What is the purpose of notes to f...,
What is the first item in present...,
An entity whose financial stateme...
54
cards
[THEORY] Noncurrent Assets Held For Sale
1 an entity shall classify a nonc...,
Non current asset or disposal gro...,
An entity acquired a subsidiary e...
10
cards
[THEORY] Discontinued Operation
Which criterion does not have to ...,
An entity manufactures and sells ...,
Which is a requirement for a comp...
10
cards
[THEORY] ACCOUNTING CHANGES
How should the effect of a change...,
Which is characteristic of a chan...,
A change in the periods benefited...
27
cards
Quiz 4
Which of the following criteria i...,
Which disposal could qualify as d...,
An entity shall classify a noncur...
15
cards
[TFA] Notes to Financial Statements
Which is the first item in presen...,
Notes to financial statementsa mu...
2
cards
[TFA] Noncurrent Asset Held for Sale
An entity shall classify a noncur...,
For the sale of a noncurrent asse...,
3
cards
[TFA] Discontinued Operations
Which disposal could qualify as d...,
When a component of a business ha...,
3
cards
[TFA] Accounting Changes
Entity wide disclosures include a...,
Which of the following is a requi...,
Which entity is required to repor...
10
cards
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Financial Accounting 3
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