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John Waller
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Decks in this class (64)
Vol. 2 Financial Reporting Standards
Financial reporting standards fin...,
Financial reporting standards an ...,
The __________ sets financial rep...
52
cards
Vol 2. Financial Statement Analysis
50
cards
Vol. 2 Practice 2
15
cards
Vol. 3 Components and Format of the Income Statement
Components and format of the inco...,
Components and format of the inco...,
Components and format of the inco...
20
cards
Vol. 3 Expense Recognition
Expense recognition under the ias...,
Expense recognition a general pri...,
Expense recognition period costs are
32
cards
Vol. 3 Income Statements
Non recurring items and non opera...,
Non recurring items and non opera...,
Non recurring items and non opera...
15
cards
Vol. 3 LM1 Earnings Per Share
Capital structure input into rati...,
Capital structure ifrs and us gaa...,
Capital structure fasb asc topic ...
28
cards
Vol. 3 Common-Size Analysis
Common size analysis of the incom...,
Vertical common size analysis,
Horizontal common size analysis
5
cards
Vol. 3 Income Statement Ratios
Net profit margin calculation,
Net profit margin description,
Gross profit margin calculation
6
cards
Vol. 3 Comprehensive Income
Other comprehensive income,
Total comprehensive income defini...,
Total comprehensive income legal
10
cards
Vol. 1 Probability Concepts
An investor s concerns center on ...,
Random variable definition,
Probability concepts outcome defi...
27
cards
Vol. 1 Expected Value and Variance
Expected value,
What is the expected value of ban...,
Variance formula
20
cards
Vol. 1 Principles of Counting
Principles of counting the first ...,
Probability concepts multiplicati...,
Probability concepts multinomial ...
7
cards
Vol. 3 Inventory Valuation Methods
Contrast costs included in inventories and costs recognized as expenses in the period in which they are incurred.
Describe different inventory valuation methods.
Calculate and compare cost of sales, gross profit.
Explain LIFO reserve and LIFO liquidation.
29
cards
Vol. 3 Periodic vs. Perpetual Inventory Systems
Calculate and compare cost of sales, gross profit, and ending inventory using different inventory valuation methods and using perpetual and periodic inventory systems
9
cards
Vol. 3 The LIFO Method and LIFO Reserve
Explain LIFO reserve and LIFO liquidation and their effects on financial statements and ratios
9
cards
Vol. 1 LM1 Present Value
demonstrate the use of a time line in modeling and solving time value of money problems
17
cards
Vol. 1 LM1 Interest Rates
explain an interest rate as the sum of a real risk-free rate and premiums that compensate investors for bearing distinct types of risk
26
cards
Vol. 1 LM1 Practice
The nominal risk free rate is bes...,
Which of the following risk premi...,
The value in six years of 75 000 ...
17
cards
Vol. 1 LM2 Data Types
Conceptare data that can be measu...,
Describe,
Conceptare data that can be measu...
55
cards
Vol. 1 LM2 Data Visualization
Benefit word cloud,
Identify data visualizationa char...,
Identify data visualizationit con...
22
cards
Vol. 3 LM1 Income Statement
Describegrouping by nature footno...,
Describegrouping by function foot...,
Describemulti step format footnot...
26
cards
Vol. 3 LM1 EPS
A company s ____ is composed of i...,
Describe ordinary shares footnote...,
Conceptthese shareholders are pai...
29
cards
Vol. 3 LM1 Comprehensive Income
Conceptcertain items of revenue a...,
Other comprehensive income footno...,
Describetotal comprehensive incom...
26
cards
Vol. 3 LM1 Income Statement Ratios
Alternate namesnet profit margin ...,
Calculatenet profit margin,
Definenet profit margin footnotep 45
7
cards
Vol. 3 LM1 Expenses
Treatment of expenses,
Conceptare deducted against reven...,
Defineexpenses under the iasb con...
17
cards
Vol. 3 LM2 Components of the Balance Sheets
Describe the elements of the balance sheet: assets, liabilities, and equity;
alternative formats of balance sheet presentation
16
cards
Vol. 3 LM2 Current and Non-Current Classification
Classificationassets that are hel...,
Definecurrent assets components o...,
Classificationthe average amount ...
20
cards
Vol. 3 LM2 Cash and Cash Equivalents
Accounting standards require that...,
Definecash equivalents components...,
Durationmaturities of short term ...
13
cards
Vol. 3 LM2 Inventories and Other Current Assets
Defineinventories balance sheet,
Measurement ifrs inventories bala...,
Measurement us gaap inventories b...
10
cards
Vol. 3 LM2 Current Liabilities
Definecurrent liabilities balance...,
Classification,
Classificationliabilities that ar...
16
cards
Vol. 3 Non-Current Assets: PPE & Investment
Defineproperty plant and equipmen...,
Complianceproperty plant and equi...,
Compliance ifrs the cost of an it...
28
cards
Vol. 3 LM2 Non-Current Assets: Intangible Assets
Conceptare identifiable non monet...,
Defineintangible assets,
Conceptcan be acquired singly can...
16
cards
Vol. 3 LM2 Non-Current Assets: Goodwill
Conceptif the purchase price is g...,
Explanationproponents for recogni...,
Explanationopponents for recogniz...
10
cards
Vol. 3 LM2 Non-Current Assets: Financial Assets
Define under ifrs financial instr...,
Concepta contract that gives to a...,
Definederivatives balance sheet
32
cards
Vol. 3 LM2 Non-Current Assets: Deferred Tax Assets
Fill in the blank___ may result w...,
Recognition principledeferred tax...,
Fill in the blankdeferred tax ass...
4
cards
Vol. 3 LM2 Non-Current Liabilities
Definenon current liabilities bal...,
Conceptinclude loans ie borrowing...,
Reporting in financial statements...
8
cards
Vol. 3 LM2 Components of Equity
Defineequity balance sheet,
Enumeratesix main components typi...,
Definecapital contributed by owne...
12
cards
Vol. 3 LM2 Balance Sheet Ratios
Classificationcurrent ratio balan...,
Classificationquick ratio balance...,
Classificationcash ratio balance ...
25
cards
Vol. 3 LM3 Classification of Cash Flows
Classification of cash flows and ...,
Classification include the compan...,
Classification include purchasing...
21
cards
Vol. 3 LM3 Direct and Indirect Methods For Reporting
Describethe direct method cash fl...,
Acceptable formatsreporting cash ...,
Describethe indirect method cash ...
30
cards
Vol. 3 LM 3 Preparing the Cash Flow Statement
Example 3blue bayou a fictitious ...,
Alternate namescash received from...,
Components incash paid to supplie...
11
cards
Vol. 3 LM3 Practice
The three major classifications o...,
The sale of a building for cash w...,
Under which section of a manufact...
22
cards
Vol. 3 LM4 Financial Statement Analysis Framework
List phasesfinancial statement an...,
Sources of informationarticulate ...,
Sources of informationcollect inp...
20
cards
Vol. 3 LM4 Common-Size Balance Sheets
Definecommon size analysis common...,
Definedescribe tools and techniqu...,
A vertical common size balance sh...
99
cards
Vol. 3 LM 4 Solvency Ratios
Calculatedebt to assets ratio,
Calculatedebt to assets ratio,
Calculatedebt to assets ratio
19
cards
Vol. 3 LM 4 Profitability Ratios
Conceptmeasure the return earned ...,
Listtwo categories of profitabili...,
Ratio classificationpretax margin...
27
cards
Vol. 3 LM4 Various Analysis
Conceptdecomposition of roe footn...,
Describedupont analysis footnotep...,
Decomposeroe footnotep 225
21
cards
Vol. 3 LM4 Credit Analysis & Geographic Segments
Conceptis the risk of loss caused...,
Conceptis the evaluation of credi...,
Concepta statistical analysis of ...
33
cards
Vol. 3 LM5 Cost of Inventories
Under ifrsthe costs to include in...,
Included incosts of purchase in i...,
Treatment of inventory related co...
23
cards
Vol.3 LM5 Inventory Systems
Listcompanies typically record ch...,
Under a periodic inventory system...,
Under periodic inventory systemqu...
28
cards
Vol. 3 LM5 Inventory Management
Inventory disclosuresus gaap vs i...,
Listinventory management ratios f...,
Describeinventory turnover ratio ...
26
cards
MCQ Vol. 3 LM10
Projecting profit margins into th...,
Galambos corporation had an avera...,
Credit analysts are likely to con...
11
cards
Vol. 3 LM 6 Long-Lived Assets Acquisition
Conceptare assets that are expect...,
Long lived assets footnotep 326,
Exampleslong lived intangible ass...
51
cards
Vol. 3 LM 6 Long-Lived Assets Capitalising vs Expensing
Complete the statementthe items o...,
How do companies try to game thei...,
Which cash flow activity is an im...
5
cards
Vol. 6 LM1 Portfolio Planning
Types of risk objectivesa japanes...,
The case of henri gascon risk tol...,
Marie gascon is so pleased with t...
13
cards
Vol. 6 LM1 Portfolio Planning and Construction
Conceptcan be defined as a progra...,
Documentthis is the starting poin...,
Conceptcommunicates a plan for ac...
25
cards
Vol. 6 LM1 Risk and Return Objectives
Concept ips are specifications fo...,
Define ips risk objectives p 6,
Categoriesrisk objectives p 6
17
cards
Vol. 6 LM1 IPS Constraints Other
Conceptshould state what the like...,
Documentshould state the time hor...,
How might the time horizon affect...
34
cards
Vol. 6 LM6 Ethics and Trust
Conceptencompasses a set of moral...,
Describeethics p 265,
Describeethical principles p 265
38
cards
MCQ Vol. 6 LM1
P1benchmarks for minimally accept...,
P2specialized knowledge and skill...,
P3when unethical behavior erodes ...
12
cards
Vol. 6 LM2 Code of Ethics
Documentprovides guidance to the ...,
Describecode of ethics of the han...,
The standards of professional con...
32
cards
MCQ Vol. 6 LM2
P1the standards of practice handb...,
P2which of the following statemen...,
P3a current code of ethics princi...
14
cards
Vol. 6 LM3 Guidance for Standards I-VII
What should members and candidate...,
What should members and candidate...,
List standardapplies when members...
26
cards
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CFA Level I
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