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Decks in this class (15)
#06 – Revenue and Expense Recognition (2.1, 2.2, 2.3, 2.4, 2.5)
Timing issues 1,
Definitions assets and liabilities 2,
Definitions revenues 3
46
cards
#08 – Reporting: Special Areas (1.7, 1.8, 2.5)
F1.6, F1.7, F1.8, F2.5, F2.6, F2.7, F10.12
14
cards
F1.03 – Income Statement (1.2)
Single step income statement 0,
Presentation order of the major c...,
Multiple step income statement 2
16
cards
#7 – Long-Lived Assets
Intangible assets 0,
Sections covered in long lived as...,
Intangible assets classification ...
31
cards
#5 - Notes to Financial Statements, Balance Sheet Overview, and Working Capital and its Components
F1.4, F4.1
51
cards
#20: present value & fair value
1.1, 1.9, 5.1, 10.1
17
cards
F1.02 – SEC Reporting Requirements (1.9)
1.1, 1.9, 5.1, 10.1
14
cards
F1.04 – Comprehensive Income (1.3)
1.2, 1.3, 1.5
15
cards
F1.05 – Notes, Interim & Segment Reporting (1.4 - 1.6)
Interim financial reporting 0,
Notes to the financial statements...,
Interim financial reporting minim...
16
cards
#09 – Other Financial Statement Presentations (2.7, 10.12)
Ocboa general ocboa presentation ...,
Other comprehensive basis of acco...,
Ocboa cash basis financial statem...
13
cards
#07– Foreign Currency Accounting (2.6)
Purpose of the standards 0,
Foreign currency accounting 1,
Exchange rate direct vs indirect ...
25
cards
F4.1 Working Capital and Its Components
Working capital 1,
Current assets 2,
Current liabilities 3
28
cards
F5.3: Long Term Liabilities and Bonds Payable
Types of long term liabilities 0,
Long term liabilities defined 1,
Bonds important terms 2
9
cards
F1.01 – Conceptual Framework (1.1)
1.1, 1.9, 5.1, 10.1
20
cards
F1.06 - Development Stage Enterprises & First Time Adoption of IFRS (1.7 & 1.8)
Development stage enterprises us ...,
Development stage enterprises us ...,
First time adoption of ifrs 2
8
cards
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CPA – FAR
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