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Angie Flynn
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Decks in this class (26)
Chapter 13
13 12 accounting for warranties,
13 1 1 current liability entries ...,
13 1 2 buying something on accoun...
8
cards
Chapter 14
14 2 bonds,
14 2 accruals instalment notes,
14 2 reporting on the b s at dec 31
13
cards
Calculations
How do i calculate the market int...
1
cards
Chapter 16 - general
When you do journal entries
1
cards
16-5
Issuing rights,
Bond with stock warrants,
Rights exercised
9
cards
16-7
Recording the issuance of a conve...,
What is the residual method,
Calculate the effective interest ...
4
cards
16-8
Calculate pv for a zero interest ...,
Creating a schedule for zero inte...,
Adjusting entry for a note payble...
4
cards
16-10
What you need to know about compe...,
Stock option plan adopted granted,
Journal entry when the options ar...
3
cards
16-6
1 aspe vs ifrs for hybrid instrum...,
Accounting for interest expense i...,
2 csop ifrs vs aspe
5
cards
15-2
Je for subscriptions,
Purchasing your own shares,
The company declared a 5 stock di...
9
cards
15-3
Issuing shares for machinery,
Voted declaration date,
Relative fv method when issuing c...
7
cards
15-12
Declaring dividiend from an acoun...,
Record the declaration of the div...,
Crystallizing the transaction
8
cards
15-15
What income goes in retained earn...,
Comprehensive income net income,
Prepare a journal entry to record...
5
cards
15-1
Repurchased for cash and cancelle...,
Issuing and buying back shares,
Calculate the r e balance
6
cards
17-9
Calculate basic earnings per shar...,
Calculate diluted earnings per sh...,
How you calculate dilution for op...
8
cards
17-3
On june 30 2014 4 convertible bon...,
Call options,
June 30 10 000 call options
4
cards
17-5
Basic eps,
In the money,
Options
6
cards
Chapter 14 - selling and repurchasing Bonds
When you sell a bond between dates,
When you repurchase a bond,
Bonds issued between interest pay...
6
cards
Ch 17 - stock dividends and EPS
When a stock dividend is issued o...,
When you repurchase shares,
Preferred dividend paid semi annu...
4
cards
Ch. 18 - taxes - principles
Tax base,
Aspe vs ifrs for b s,
Taxable amount
8
cards
18-12
Carrying back 3 years,
Carry forward,
Recording the carry forward
4
cards
14-5
Accruing for interest and discoun...,
Calculating the carrying amount o...,
Je to record the buy back
3
cards
Chapter 20 - words and concepts
Floating interest rate,
What does capitalize mean
2
cards
Leases
Minimum rental pmt,
Minimum lease payments,
Executory costs
10
cards
Problems - Chapter 20
P20 1 a,
20 1 b,
20 1 c finance lease
5
cards
Chapter 19 - problems
19 3 ifrs b,
19 3 ifrs c,
19 3 ifrs d
8
cards
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FA2
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