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Steven Popovic
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A describe the objective of financial statements and the importance of financial reporting standards in security analysis and valuation;
Describe the objective of financial statements and the importance of financial reporting standards in security analysis and valuation.
3
cards
B describe roles and desirable attributes of financial reporting standard-setting bodies and regulatory authorities in establishing and enforcing reporting standards, and describe the role of the International Organization of Securities Commissions;
Describe roles and desirable attributes of financial reporting standard-setting bodies and regulatory authorities in establishing and enforcing reporting standards, and describe the role of the International Organization of Securities Commissions.
9
cards
C describe the status of global convergence of accounting standards and ongoing barriers to developing one universally accepted set of financial reporting standards;
Describe the status of global convergence of accounting standards and ongoing barriers to developing one universally accepted set of financial reporting standards
3
cards
D describe the International Accounting Standards Board’s conceptual framework, including the objective and qualitative characteristics of financial statements, required reporting elements, and constraints and assumptions in preparing financial statements;
Describe the International Accounting Standards Board's conceptual framework, including the objective and qualitative charactertistics of financial statements, required reporting elements, and constraints and assumptions in preparing financial statements.
6
cards
E describe general requirements for financial statements under IFRS;
Describe general requirements for financial statements under IFRS
5
cards
G identify characteristics of a coherent financial reporting framework and the barriers to creating such a framework;
identify characteristics of a coherent financial reporting framework and the barriers to creating such a framework;
4
cards
I analyze company disclosures of significant accounting policies.
Analyze the company discloures of significatn accounting policies.
2
cards
H describe implications for financial analysis of differing financial reporting systems and the importance of monitoring developments in financial reporting standards;
Describe the implications for financial analysis of differing financial reporting systems and the importance of monitoring developments in financial reporting standards
2
cards
f compare key concepts of financial reporting standards under IFRS and U.S. GAAP reporting systems;
Compare key concepts of financial reporting standards under IFRS and U.S. GAAP reporting systems.
3
cards
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L1 24 Financial Reporting Standards
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