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Grace Zhang
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Decks in this class (32)
Inventory-ASPE3031 IAS2
What costs must be included in 1,
What are examples of costs that a...,
On what basis must fixed overhead...
5
cards
Intangible assets-ASPE3064 IAS38
What is the definition of an inta...,
Under what circumstances can an i...,
What specific expenditures cannot...
8
cards
NMT-ASPE3831 IAS 16 IFRS 15
Ifrs does not have a specific sec...,
How are non monetary transactions...,
How is commercial substance defin...
5
cards
Rev Rec ASPE 3400
What are the revenue recognition ...,
How is revenue recognized on prov...,
When is revenue recognized on lon...
8
cards
Rev Rec IFRS 15
What are the five steps in the if...,
Ifrs 15 step 1 what are the crite...,
Ifrs 15 step 1 if a contract does...
22
cards
Impairment ASPE 3063 IAS 36
When should a long lived asset be...,
How do you determine if an asset ...,
What value is an impaired asset w...
5
cards
Long-lived asset disposal and discontinued operation ASPE 3475 IFRS 5
What are the six conditions for t...,
What is the financial statement i...,
What happens when an asset is wri...
7
cards
Government assistance ASPE 3800 IAS 20 SIC 10
How is government assistance towa...,
How is government assistance towa...,
What are the two alternatives for...
6
cards
Investments ASPE 3051 IAS 28
What is the definition of signifi...,
How are significant influence inv...,
How does the equity method work h...
3
cards
Joint arrangements ASPE 3056 IFRS 11
A joint arrangement exists when t...,
Joint arrangements are sub divide...,
How are the different types of jo...
4
cards
Consolidation ASPE 1591 IFRS 10
What is the definition of control...,
How are controlled entities accou...
2
cards
Business combination ASPE 1582 IFRS 3
What is the definition of a busin...,
How is goodwill calculated 2,
How is a bargain purchase previou...
4
cards
ARO ASPE 3110 IAS 37 Parts
What is the definition of an asse...,
At what amount should an aro be 2,
What is the balance sheet and inc...
3
cards
RPT ASPE 3840 IAS 24
What conditions must be 1
1
cards
SBC ASPE 3870 IFRS 2
How should employee stock options...,
How is compensation expense measu...,
How is the fair value of shares o...
3
cards
Contingencies ASPE 3290 IAS 37
Under what circumstances should l...,
How are contingent gains treated 2
2
cards
Foreign exchange ASPE 1651 IAS 21
What are the two ways that an ent...,
How are transactions entered into...,
When should the current rate meth...
8
cards
Lease (ASPE 3065)
What are the criteria used by a l...,
How are leases accounted for by t...,
How are lease inducements eg free...
5
cards
Lease (IFRS 16)
Ifrs 16 effectively treats all le...,
How is the cost of the right of u...,
How is the lease liability initia...
8
cards
Subsequent events ASPE 3820 IAS 10
Under what circumstances should f...
1
cards
PPE ASPE 3061 IAS 16
What can be included in the cost ...,
How are subsequent expenditures o...,
How are property plant and equipm...
5
cards
Accouting changes ASPE 1506 IAS 8
What are the three types of accou...
1
cards
Financial instruments ASPE 3856
What is the definition of a finan...,
What are the types of strategic i...,
What financial instruments must b...
9
cards
Financial instruments IFRS 9
What are the categories of financ...,
An election is available to class...,
How is each category of financial...
4
cards
EPS IAS 33
Which entities are required to re...,
How is basic eps calculated 2,
How is diluted eps calculated 3
3
cards
Investment property IAS 40
What is the definition of investm...,
How is investment property measur...
2
cards
Borrowing costs IAS 23
How are borrowing costs related t...,
What is the amount of borrowing c...
2
cards
Agriculture and Biological assets IAS 41
What are the definitions of biolo...,
How are biological assets measured 2,
How is agricultural produce harve...
3
cards
Financial instruments presentation ASPE 3856 IAS 32
How are financial instruments cla...,
What are the criteria for offsett...,
How should compound instruments t...
3
cards
NPO Part III HB4400 4410
What are the two accounting metho...,
What are the basics of how each n...,
When are contributions revenue re...
6
cards
NPO Tangible capital assets held HB 4431
How are capital assets initially ...,
Are capital assets amortized 2
2
cards
NPO Reporting controlled and related entities section 4450
How must an entity report control...
1
cards
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