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John Waller
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Decks in this class (64)
Vol. 2 Financial Reporting Standards
Financial reporting standards pro...,
An understanding of the underlyin...,
The __________ sets financial rep...
52
cards
Vol 2. Financial Statement Analysis
Media 1,
Media 2,
Media 3
50
cards
Vol. 2 Practice 2
Media 1,
Media 2,
Media 3
15
cards
Vol. 3 Components and Format of the Income Statement
Components and format of the inco...,
Components and format of the inco...,
Components and format of the inco...
20
cards
Vol. 3 Expense Recognition
Expense recognition 1,
Expense recognition 2,
Expense recognition 3
32
cards
Vol. 3 Income Statements
Non recurring items and non opera...,
Non recurring items and non opera...,
Non recurring items and non opera...
15
cards
Vol. 3 LM1 Earnings Per Share
Input into ratios such as the pri...,
Ifrs and us gaap both require the...,
Capital structure fasb asc topic ...
28
cards
Vol. 3 Common-Size Analysis
Common size analysis of the incom...,
Vertical common size analysis 2,
Horizontal common size analysis 3
5
cards
Vol. 3 Income Statement Ratios
Net profit margin calculation 1,
Net profit margin description 2,
Gross profit margin calculation 3
6
cards
Vol. 3 Comprehensive Income
Other comprehensive income 1,
Total comprehensive income defini...,
Total comprehensive income legal 3
10
cards
Vol. 1 Probability Concepts
Probability concepts 1,
Probability concepts 2,
Probability concepts 3
27
cards
Vol. 1 Expected Value and Variance
Expected value 1,
What is the expected value of ban...,
Variance formula 3
20
cards
Vol. 1 Principles of Counting
Principles of counting 1,
Probability concepts 2,
Probability concepts 3
7
cards
Vol. 3 Inventory Valuation Methods
Contrast costs included in inventories and costs recognized as expenses in the period in which they are incurred.
Describe different inventory valuation methods.
Calculate and compare cost of sales, gross profit.
Explain LIFO reserve and LIFO liquidation.
29
cards
Vol. 3 Periodic vs. Perpetual Inventory Systems
Calculate and compare cost of sales, gross profit, and ending inventory using different inventory valuation methods and using perpetual and periodic inventory systems
9
cards
Vol. 3 The LIFO Method and LIFO Reserve
Explain LIFO reserve and LIFO liquidation and their effects on financial statements and ratios
9
cards
Vol. 1 LM1 Present Value
demonstrate the use of a time line in modeling and solving time value of money problems
17
cards
Vol. 1 LM1 Interest Rates
explain an interest rate as the sum of a real risk-free rate and premiums that compensate investors for bearing distinct types of risk
26
cards
Vol. 1 LM1 Practice
The nominal risk free rate is bes...,
Which of the following risk premi...,
The value in six years of 75 000 ...
17
cards
Vol. 1 LM2 Data Types
Are data that can be measured or ...,
Numerical data 2,
Are data that can be measured and...
55
cards
Vol. 1 LM2 Data Visualization
Word cloud 1,
A chart to depict the frequency o...,
It consists of a set of colored r...
22
cards
Vol. 3 LM1 Income Statement
Grouping by nature 1,
Grouping by function 2,
Multi step format 3
26
cards
Vol. 3 LM1 EPS
A company s ____ is composed of i...,
Ordinary shares 2,
These shareholders are paid last ...
29
cards
Vol. 3 LM1 Comprehensive Income
Certain items of revenue and expe...,
Other comprehensive income 2,
Total comprehensive income 3
26
cards
Vol. 3 LM1 Income Statement Ratios
Net profit margin 1,
Net profit margin 2,
Net profit margin 3
7
cards
Vol. 3 LM1 Expenses
Treatment of expenses 1,
Are deducted against revenue to a...,
Expenses under the iasb conceptua...
17
cards
Vol. 3 LM2 Components of the Balance Sheets
Describe the elements of the balance sheet: assets, liabilities, and equity;
alternative formats of balance sheet presentation
16
cards
Vol. 3 LM2 Current and Non-Current Classification
Assets that are held primarily fo...,
Current assets 2,
The average amount of time that e...
20
cards
Vol. 3 LM2 Cash and Cash Equivalents
Accounting standards require that...,
Cash equivalents 2,
Maturities of short term investme...
13
cards
Vol. 3 LM2 Inventories and Other Current Assets
Inventories 1,
Inventories 2,
Inventories 3
10
cards
Vol. 3 LM2 Current Liabilities
Current liabilities 1,
Liabilties that are expected to b...,
Liabilities that are held primari...
16
cards
Vol. 3 Non-Current Assets: PPE & Investment
Property plant and equipment ppe 1,
Property plant and equipment are ...,
Items of property plant and equip...
28
cards
Vol. 3 LM2 Non-Current Assets: Intangible Assets
Are identifiable non monetary ass...,
Intangible assets 2,
Can be acquired singly can be sep...
16
cards
Vol. 3 LM2 Non-Current Assets: Goodwill
If the purchase price is greater ...,
Proponents for recognizing goodwi...,
Opponents for recognizing goodwil...
10
cards
Vol. 3 LM2 Non-Current Assets: Financial Assets
Financial instrument 1,
A contract that gives to a financ...,
Derivatives 3
32
cards
Vol. 3 LM2 Non-Current Assets: Deferred Tax Assets
___ may result when the actual in...,
Deferred tax assets 2,
Deferred tax asset occurs when 3
4
cards
Vol. 3 LM2 Non-Current Liabilities
Non current liabilities 1,
Include loans ie borrowings from ...,
Liabilities such as loans payable...
8
cards
Vol. 3 LM2 Components of Equity
Equity 1,
Six main components typically com...,
Capital contributed by owners 3
12
cards
Vol. 3 LM2 Balance Sheet Ratios
Current ratio 1,
Quick ratio 2,
Cash ratio 3
25
cards
Vol. 3 LM3 Classification of Cash Flows
All companies engage in ___ __ an...,
Include the company s day to day ...,
Include purchasing and selling lo...
21
cards
Vol. 3 LM3 Direct and Indirect Methods For Reporting
The direct method 1,
Reporting cash flow from operatin...,
The indirect method 3
30
cards
Vol. 3 LM 3 Preparing the Cash Flow Statement
Blue bayou a fictitious advertisi...,
Cash received from customers 2,
Cash paid to suppliers 3
11
cards
Vol. 3 LM3 Practice
A inflows outflows and net flows 1,
The sale of a building for cash w...,
Under which section of a manufact...
22
cards
Vol. 3 LM4 Financial Statement Analysis Framework
Financial statement analysis fram...,
Articulate the purpose 2,
Collect input data 3
20
cards
Vol. 3 LM4 Common-Size Balance Sheets
Common size analysis 1,
Describe tools and techniques use...,
A vertical common size balance sh...
99
cards
Vol. 3 LM 4 Solvency Ratios
Fixed charge coverage 1,
Interest coverage 2,
Debt to ebitda 3
19
cards
Vol. 3 LM 4 Profitability Ratios
Measure the return earned by the ...,
Two categories of profitability r...,
Pretax margin 3
27
cards
Vol. 3 LM4 Various Analysis
Decomposition of roe 1,
Dupont analysis 2,
Roe 3
21
cards
Vol. 3 LM4 Credit Analysis & Geographic Segments
Is the risk of loss caused by a c...,
Is the evaluation of credit risk 2,
A statistical analysis of the det...
33
cards
Vol. 3 LM5 Cost of Inventories
The costs to include in inventori...,
Costs of purchase in inventories 2,
Acme enterprises a hypothetical c...
23
cards
Vol.3 LM5 Inventory Systems
Companies typically record change...,
When are inventory values and cos...,
Quantity of goods in ending inven...
28
cards
Vol. 3 LM5 Inventory Management
Us gaap vs ifrs 1,
Inventory management ratios 2,
Inventory turnover ratio 3
26
cards
MCQ Vol. 3 LM10
Projecting profit margins into th...,
Galambos corporation had an avera...,
Credit analysts are likely to con...
11
cards
Vol. 3 LM 6 Long-Lived Assets Acquisition
Are assets that are expected to p...,
Long lived assets 2,
Long lived intangible assets 3
51
cards
Vol. 3 LM 6 Long-Lived Assets Capitalising vs Expensing
The items of expenditure giving r...,
How do companies try to game thei...,
Which cash flow activity is an im...
5
cards
Vol. 6 LM1 Portfolio Planning
A japanese institutional investor...,
Henri gascon is an energy trader ...,
Marie gascon is so pleased with t...
13
cards
Vol. 6 LM1 Portfolio Planning and Construction
Can be defined as a program devel...,
This is the starting point of the...,
Communicates a plan for achieving...
25
cards
Vol. 6 LM1 Risk and Return Objectives
Are specifications for portfolio ...,
Risk objectives 2,
Risk objectives 3
17
cards
Vol. 6 LM1 IPS Constraints Other
Should state what the likely requ...,
Should state the time horizon ove...,
How might the time horizon affect...
34
cards
Vol. 6 LM6 Ethics and Trust
Encompasses a set of moral princi...,
Ethics 2,
Ethical principles 3
38
cards
MCQ Vol. 6 LM1
Benchmarks for minimally acceptab...,
Specialized knowledge and skills ...,
When unethical behavior erodes tr...
12
cards
Vol. 6 LM2 Code of Ethics
Provides guidance to the people w...,
Code of ethics of the handbook 2,
The standards of professional con...
32
cards
MCQ Vol. 6 LM2
The standards of practice handboo...,
Which of the following statements...,
A current code of ethics principl...
14
cards
Vol. 6 LM3 Guidance for Standards I-VII
What should members and candidate...,
What should members and candidate...,
Applies when members and candidat...
26
cards
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CFA Level I
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