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Maria Fonseca
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Decks in this class (26)
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10
cards
Bonds Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
65
cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
44
cards
Current Assets & Liabilities
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11
cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8
cards
Derivatives Hedging Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
12
cards
Financial Statement
Which personal financial statemen...,
How are assets and liabilities va...,
What is the general presentation ...
20
cards
Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15
cards
Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29
cards
IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
45
cards
Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
66
cards
Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7
cards
Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10
cards
Not-For-Profit Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21
cards
Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
20
cards
Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
43
cards
Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
68
cards
F1-Conceptual Frameworks
Name the 7 sources of authoritati...,
What are the required opening ifr...,
What is the date of transition fo...
49
cards
F1-Income Statement
What is the presentation order of...,
What are some of the main categor...,
What 3 types of transactions can ...
13
cards
F1-Comprehensive Income
What is the formula for comprehen...,
What are the components to other ...,
What is the definition of compreh...
8
cards
Disclosures
F1 identify the contents of summa...,
F1 describe the related party dis...,
F1 what are the us gaap disclosur...
14
cards
Formulas
F1 what is the segment profit los...,
F1 what is the income tax expense...,
F2 how should the costs of capita...
10
cards
F1-SEC Reporting
Describe the forms 10k and 10q wh...,
What are the sec main reports and...,
For sec reporting what are the in...
6
cards
F2. Timing issues: Matching Revenue and expenses, correcting and adjusting accounts
In general what are the criteria ...,
What are the criteria for revenue...,
What are the 4 categories of reve...
54
cards
Earnings Per Share
Requirement of asc 260 l 1,
The purpose of diluted eps l 2,
Objectives of asc 260 l 3
25
cards
Price Levels-Foreign Exchange
Hedge of a net investment in a fo...,
The measuring units that can be u...,
Main ifrs difference in foreign e...
25
cards
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Financial
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