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David Jaime
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Decks in this class (26)
Foreign currency Transactions
Accounts payable from a usd buyer...,
Accounts payable from a usd buyer...,
If you buy goods in foreign curre...
4
cards
Other comprehensive income
What items are included in other ...,
What is included in comprehensive...,
What are the presentation formats...
4
cards
Stockholders Equity
When a cash or property dividend ...,
At what cost should property divi...,
Treasury stocks can be accounted ...
6
cards
Accounting changes and errors corrections
Change in accounting principal in...,
Whenever it is impossible to dete...,
How should correction of error sh...
6
cards
Earning per share
What is the basic eps formula 1,
How should cumulative preferred s...,
How should stock splits be consid...
8
cards
Financial statements notes
Summary of significant policies i...
1
cards
Subsequent events
How should a significant event fi...,
When are financial statements con...,
When are financial statements con...
5
cards
Fair value measurement
Who are market participants 1,
What are the 3 valuation techniqu...,
How many levels of fair value exi...
3
cards
Public company reporting
How many days does a public entit...,
How many days does a public entit...
2
cards
Income Statement
What is the structure of a multip...,
How should gains losses from mate...
2
cards
Special purpose framework
List 3 non gaap special purpose f...,
What is the formula to convert ca...,
How does an increase in account r...
4
cards
PP&E
How should interest cost incurred...,
How should interest cost incurred...,
What is the minimum value that a ...
6
cards
Inventory
The lower of cost or market lcm f...,
How is lcm applied under the lifo...,
Under lcm method how is market ce...
10
cards
Income statement
When using a single step income h...
1
cards
Trade receivables
Who holds the credit risk on a fa...,
Who holds the credit risk on fact...
2
cards
Revenue Construction
How do you record cost incurred o...,
How do you record billings on con...,
How do you record payment 3
4
cards
Payables & accrued liabilities
How should short term debt that i...,
How should the expense be recorde...,
How should aro be recorded on the...
3
cards
Financial ratios
How can a financial ratio increas...,
Using the financial ratio input h...,
Using the financial ratio input h...
3
cards
Contingencies & commitments
When will gain contingencies be r...,
What would be the value chosen fr...
2
cards
Lessee accounting
List the 5 criteria assed on a le...,
What date should be used to recog...,
What are the additional component...
7
cards
Financial instruments
If dividends received by the inve...,
What would be the classification ...,
What would be the main reason for...
7
cards
Equity Method
What are the factors that indicat...,
When will an investor stop using ...,
When will an investor who discont...
9
cards
Consolidation
In consolidation how are sales of...,
Blank 2
2
cards
Partnerships
Under the bonus method how are pr...,
Under the goodwill method how are...,
Under the bonus method how are pa...
3
cards
Statement of cash flow
Using the indirect method what ar...,
What is the primary purpose of a ...,
How are amortization of bond disc...
6
cards
Cash and cash equivalents
What are the typical reconciling ...,
What are the typical reconciling ...
2
cards
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CPA FAR
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