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Decks in this class (12)

Topic 1 (Chapter 4 TB)
The income statement is useful fo...,
A strength of the income statemen...,
Earnings management generally mak...
76  cards
Topic 1 (Chapter 5 TB)
Liquidity refers to the ability o...,
The statement of financial positi...,
Financial flexibility measures th...
93  cards
Topic 1 [What is this?]
Cash on hand,
Cash in bank,
Petty cash fund
78  cards
Topic 2 (Notes)
Group of assets to be disposed of...,
A noncurrent asset or disposal gr...,
The carrying amount of a noncurre...
25  cards
Topic 3 (Chapter 22 TB)
A change in accounting policy is ...,
Errors in financial statements re...,
Adoption of a new policy in recog...
91  cards
Topic 4 (Interim Financial Reporting and Operating segments)
Write downs of inventories to nrv...,
Impairment losses and reversal th...,
Gains and losses on changes in fa...
12  cards
MIDTERM EXAM
Watts corporation made a very lar...,
An item of property plant and equ...,
An item of property plant and equ...
31  cards
Topic 5 [TB]
The iasb requires that investment...,
The iasb requires that companies ...,
Amortized cost is the initial rec...
69  cards
DILUTIVE SECURITIES AND EARNINGS PER SHARE
Ifrs requires that convertible de...,
Companies recognize a gain or los...,
When an issuer offers some form o...
63  cards
STATEMENT OF CASH FLOWS
The primary purpose of the statem...,
The statement of cash flows provi...,
Companies classify some cash flow...
69  cards
PFRS FOR SMES OR SES
What is the total amount of asset...,
What is the total amount of asset...,
An sme is not required to file fi...
32  cards
PFRS
Pfrs 1,
Pfrs 2,
Pfrs 3
38  cards

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BSA 22C

  • Class purpose General learning

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