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Financial Reporting (ASPE)

This class was created by Brainscape user Sharon Chung. Visit their profile to learn more about the creator.

By: Sharon Chung
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Decks in this class (20)

Accounts receivable - ASPE 3856
Accounts receivable aspe
1  cards
Inventory - ASPE 3031
Inventory valuation aspe,
Inventory costs aspe,
Inventory measurement cost formul...
4  cards
Goodwill and intangible assets - ASPE 3064
Internally generated intangible a...,
Goodwill and intangible assets am...,
Intangible assets aspe
3  cards
Investments - ASPE 3051
Investments aspe
1  cards
Financial instruments - ASPE 3856
Financial instruments impairment ...
1  cards
ASPE 3400 - Revenue recognition
Revenue recognition consignment s...,
Revenue recognition criteria comp...,
Revenue recognition criteria perc...
8  cards
Asset criteria (ASPE)
Asset criteria aspe
1  cards
PPE
Ppe betterments aspe,
Ppe costs aspe
2  cards
Non-monetary transactions (ASPE)
Non monetary transactions aspe
1  cards
Impairment of long-lived assets (ASPE)
Impairment of long lived assets aspe
1  cards
Accounting for subsidiaries (ASPE)
Accounting for subsidiaries aspe
1  cards
ASPE 3065 - Lease
Capital lease criteria lessee aspe,
Capital lease criteria lessor aspe,
Types of capital leases lessor aspe
5  cards
Compound Financial Instruments (ASPE)
Compound financial instruments aspe
1  cards
ASPE 3800 - Government Assistance and Investment Tax Credits
0  cards
ASPE 3475 - Disposal of Long-lived Assets and Discontinued Operations
Discontinued operation aspe,
Assets held for sale aspe
2  cards
ASPE 1506 - Accounting Changes
Accounting changes change in esti...
1  cards
ASPE 3840 - Related Party Transactions
Related party transactions aspe
1  cards
ASPE 3820 - Subsequent Events
Subsequent events aspe
1  cards
ASPE 3290 - Contingencies
Contingencies aspe
1  cards
ASPE 3870 - Stock-based Compensation and Other Stock-based Payments
Stock options,
Stock appreciation rights aspe
2  cards

More about
Financial Reporting (ASPE)

  • Class purpose General learning

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