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C H
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Decks in this class (17)
Module 12: Monetary Current Assets & Current Liabilities
Secured borrowings 1,
Bad debts expense allowance method 2,
Ratios receivable turnover 3
20
cards
Module 9A: Basic Theory and Financial Reporting
Isab framework income 1,
Isab framework assets 2,
Isab framework liability 3
33
cards
Module 13: Present Value, Bonds, Debt Restructure, Pensions, and Leases
Discounts premiums on a note 1,
Ifrs borrowing costs 2,
Extinguishment of debt 3
30
cards
Module 14: Deferred Taxes
Temporary differences 1,
Permanent differences 2,
Income tax expense 3
10
cards
Module 15: Stockholders' Equity
Liquidation diviidends 1,
Property dividends 2,
Earnings per share formula 3
17
cards
Module 16: Investments
Debt securities 1,
Equity securities 2,
Trading securities 3
5
cards
Module 17: Statement of Cash Flows
Direct or indirect presentation i...,
Investing activities 2,
Cash collected from customers 3
5
cards
Module 18: Business Combinations and Consolidations
Goodwill 1,
Combined financial statements 2,
Private companies may choose to n...
6
cards
Module 19: Derivative Instruments and Hedging Activities
Exclusion from derivative instrum...,
Inclusions in derivative instrume...,
Fair value hedges 3
18
cards
Module 20
Segment reporting major customers 1
1
cards
Module 21: Governmental (State and Local) Accounting
Enterprise funds 1,
Agency funds 2,
Imposed non exchange transactions 3
18
cards
Module 22: Not-for-profit Accounting
Unrestricted resources 1,
Permanently restricted resources 2,
Temporary restricted resources 3
6
cards
Module 9D: Financial Statements
Valuation technique to measure fa...,
Valuation technique to measure fa...,
Valuation technique to measure fa...
5
cards
Module 10: Inventories
Moving average method 1,
Inventory turnover 2,
Dollar value lifo 3
16
cards
Module 11: Fixed Assets
Impairment loss 1,
Development cost can only be capi...,
Composite group depreciation 3
25
cards
Basic Theory
Earnings 1,
Comprehensive income 2,
Three criteria for prior period a...
3
cards
Module 9A: Basic Theory and Financial Reporting - part 2
Economic entity assumption 1,
Going concern assumption 2,
Assets 3
18
cards
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FAR (Yager)
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