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AE 221

This class was created by Brainscape user eunfaerie ˚ ༘♡ ⋆｡˚. Visit their profile to learn more about the creator.

By: eunfaerie ˚ ༘♡ ⋆｡˚
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Decks in this class (16)

Chapter 1
These are the means by which the ...,
This is the company s ability to ...,
What is the most liquid asset 3
11  cards
Statement of Financial Position
This is a formal statement showin...,
This is a right that has the pote...,
This is a present economic resour...
10  cards
Notes to Financial Statements
These provide narrative descripti...,
What kind of description do notes...,
What is the purpose of notes to f...
22  cards
Related Parties and Events After Reporting Period
When are parties considered relat...,
This is the power over the invest...,
True or false in order for contro...
45  cards
Noncurrent Asset
What is pfrs 5 1,
This is an asset that does not me...,
This is a group of assets to be d...
14  cards
Discontinued Operation
What is pfrs 5 1,
This is defined as a component of...,
What are the 3 additional charact...
28  cards
Interim Financial Reporting
What is pas 34 1,
How can interim financial reports...,
What is the most common presentat...
42  cards
Operating Segment
What is pfrs 8 1,
This is the disclosure of certain...,
To which kind of fs does pfrs app...
32  cards
Change in Accounting Estimates
What is pas 8 1,
This is a monetary amount in the ...,
This arises when monetary amounts...
19  cards
Change in Accounting Policies
These are the specific principles...,
When may a change in accounting p...,
If an accounting policy is change...
15  cards
Prior Period Errors
These are omissions and misstatem...,
How should prior period errors be...,
If the comparative statements are...
6  cards
Error Correction
When should an error be discovere...,
What kind of accounts are affecte...,
What kind of accounts are affecte...
12  cards
Change in Accounting Estimate or Accounting Policy
Identify whether the following are accounting changes in estimate or policies.
8  cards
Nominal or Real Account
Identify whether the following are nominal or real accounts.
0  cards
Book Value per Share
This is the amount that would be ...,
What is the formula for bv per sh...,
Where there are two classes of sh...
24  cards
Basic Earnings per Share
0  cards

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AE 221

  • Class purpose General learning

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