1
Q
How to record trade Note due within one year
A
record at face amount
2
Q
How to record trade Note due more than one year
A
record at Present value using the market interest rate
3
Q
large accelerated filer - mkt value 700m +
A
10K annual filing = 60 days
10Q quarter filing = 40 days
4
Q
accelerated filer - mkt value 75 - 700M and with annual revenue of 100M +
A
10K annual = 75 days
10Q quarter = 40 days
5
Q
non accelerayed filer - mkt below 700M but with annual revenue of less than 100M; or mkt value below 75M
A
10K annual = 90 days
10Q quarter = 45 days
FAR 1
flashcards
Decks in class (30)
# Cards
-
FAR 1 - M7 STMT OF COMPREHENSIVE INC12
-
FAR 1 - M1 Standards and Conceptual Framework4
-
FAR 1 - M8 AJEs1
-
FAR 2 - M1 NOTES TO FINANCIAL STMTS3
-
FAR 2 - M2 Subsequent Events3
-
FAR 2 - M3 Fair Value Measurements6
-
FAR 2 M5 SEC Reporting5
-
FAR 2 - M6 SPECIAL PURPOSE FRAMEWORKS (CASH ACCRUAL MODIFIED CASH)3
-
FAR 2 - M7 RATIO ANALYSIS16
-
FAR 2 - M8 PARTNERSHIPS10
-
FAR 3 - M1 CASH AND CASH EQUIVALENTS2
-
FAR 3 - M2 TRADE RECEIVABLES3
-
FAR 3 - M3 INVENTORY14
-
FAR 3 - M4 PP&E: COST BASIS3
-
FAR 3 - M5 PP&E: DEPRECIATION AND DISPOSAL6
-
FAR 3 - M6 NONMONETARY EXCHANGES11
-
FAR 3 - M7 INTANGIBLES9
-
FAR 3 - M8 IMPAIRMENT7
-
FAR 4 - M1 FINANCIAL INSTRUMENTS13
-
FAR 4 - M2 EQUITY METHOD4
-
FAR 4 - M4 ACQUISITION METHOD5
-
FAR 4 - M5 ACQUISITION METHOD4
-
FAR 4 - GOODWILL & IMPAIRMENT1
-
FAR 5 -M1 PAYABLES ANC ACCRUED LIAB2
-
FAR 5 - M2 CONTINGENCIES AMD COMMITMENTS4
-
FAR 5 - M3 LONG TERM LIABILITIES2
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FAR 5 - M4 BONDS4
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FAR 6 - LEASE13
-
FAR 6 - M3 DERIVATIVES AND HEDGE ACCTG3
-
FAR 6 - M4 FOREX ACCTG0
