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Emily Liu
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Decks in this class (14)
19.1: Financial Statement Roles
What is financial reporting,
What is financial statement analy...,
What is balance sheet what equati...
9
cards
19.2: Footnotes, Audit, and Analysis
What are financial statement note...,
What is md a what does the ifrs r...,
What does the sec recommend to be...
5
cards
20.1: Standards Overview
What is the objective of financia...,
What is a standard setting body w...,
What is a regulatory authority pr...
13
cards
20.2: Financial Reporting Framework
Where are the ideas of the iasb s...,
What are the 2 qualitative charac...,
Materiality is an aspect of which...
14
cards
21.1: Income Statement Overview
What does an income statement rep...,
How is income statement presented...,
What is revenue
15
cards
21.2: Revenue Recognition
How is revenue recognized if the ...,
How is revenue recognized if the ...,
How is revenue recognized if paym...
9
cards
21.3: Expense Recognition
How are expenses defined under iasb,
Under the accrual method of accou...,
What are period costs
15
cards
22.3: Current Assets and Liabilities
Define current assets what inform...,
How current assets presented on b s,
Name current assets classified on...
40
cards
23.1: Cash Flow Introduction
What information does the cash fl...,
Which two statements are the item...,
How are cash receipts and payment...
12
cards
23.2: The Direct and Indirect Methods
What is the relationship between ...,
What is the relationship between ...,
What equation is used to calculat...
5
cards
25.1: Cost Flow Methods
How is cogs relationship measured...,
What are product costs how is it ...,
What are period costs how is it t...
6
cards
25.2: Inventory Systems
What systems account for changes ...,
Which valuation methods will diff...,
What happens to lifo under inflat...
6
cards
25.3: Converting LIFO to FIFO
Which four relations hold when pr...,
What is lifo reserve which two co...,
How is a lifo firms cash and reta...
7
cards
25.4: Inventory Valuation
How is inventory reported under i...,
How is inventory reported under g...,
How is inventory reported for com...
6
cards
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CFA L1 Book 3
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