This class was created by Brainscape user Oleracea Private Pls Spinacia.
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Oleracea Private Pls Spinacia
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Decks in this class (23)
Notes
_____________ characteristics are...,
2 kinds of qualitative characteri...,
Qualitative characteristics 3
38
cards
Accounting Process
Week 1
20
cards
Revised Conceptual Framework
Which statement is false about th...,
The conceptual framework is inten...,
The following statements relate t...
30
cards
Statement of Financial Position
An entity provided the following ...,
An entity provided the following ...,
An entity was incorporated on jan...
17
cards
Comprehensive Income and Accounting Changes
An entity reported the following ...,
An entity reported net income of ...,
On january 1 2024 an entity purch...
10
cards
NCA HFS & Discontinued Operation
An entity purchased an equipment ...,
An entity accounted for land usin...,
An entity is diversified with nat...
8
cards
Operating Segment & Interim Reporting
An entity identified the followin...,
An entity reported the following ...,
An entity reported revenue of p50...
12
cards
Cash and Cash Equivalents
An entity reported the following ...,
An entity had the following cash ...,
An entity had the following accou...
5
cards
W3 Accounts Receivable, Receivable Financing, Notes Receivable, and Inventory
An entity provided the following ...,
From inception of operations an e...,
An entity provided the following ...
30
cards
W4 Inventory Cost Flow, LCNRV, Biological Asset, Gross Profit Method, Retail Method
An entity had 100 000 units of pr...,
An entity reported the following ...,
During the month of january an en...
27
cards
W5 FAR Theory, Equity Investments, and Investment in Associate (Parts 1 and 2)-20250623
1 which of the following should b...,
6 a method of estimating bad debt...,
11 why would an entity sell accou...
25
cards
W6 Bond Investment, Investment Property, Cash Surrender Value, FAR Theory, and Property, Plant,
Investment in debt securities 1,
Questions 1 what classification o...,
1 on january 1 2025 an entity pur...
24
cards
W7 Land, Building, & Machinery; Government Grant & Borrowing Cost; Depreciation & Depletion; Impairment
Pic interpretation on land and bu...,
An entity purchased a tract of la...,
During the current year an entity...
24
cards
W8 Revaluation, FAR Theory, Intangible Assets, FAR Theory
Revaluation ppe san e butang ang ...,
An entity acquired a building on ...,
On january 1 2025 an entity showe...
23
cards
W9 First Preboard
51 which of the following is a fu...,
56 equity investments irrevocably...,
61 the following are examples of ...
29
cards
W10 Contingencies & Warranties, Loyalty Program & Coupon Offer, Bonds Payable, Debt Restructure
1 ___________ items given to cust...,
1 if contingent liability disclos...,
An entity included one coupon in ...
31
cards
W11 Lessee Lessor
Contract is contains a lease if 1,
At commencement date lessee shoul...,
Depreciation of right of use asset 3
25
cards
W12 Deferred Income Tax, Postemployment Benefits, Other Employment Benefits, and FAR Theory
An entity reported pretax financi...,
An entity reported in 2025 the fi...,
An entity reported pretax account...
22
cards
W13 SHE, RE, Appropriation and Quasi-Reorganization, Share Options
1 the residual interest in the as...,
Share split memo lang 2,
Retirement of treasury shares 3
28
cards
W14 SARs, Share Options & Share Appreciation Rights, BV & Preference Dividends, Basic EPS
Share appreciation rights 1,
On january 1 2025 an entity offer...,
On january 1 2025 an entity estab...
24
cards
W15 Diluted EPS, SHE, Cash Accrual, Single entry & Error Correction
1 a reduction in earnings per sha...,
Sources of potential ordinary sha...,
An entity had 200 000 p50 par val...
30
cards
W16 Operating, Investing, and Financing Activities, Statement of Cash Flow, and FAR Theory
1 primary purpose of a statement ...,
________ activities cash receipts...,
________ activities 1 primary or ...
20
cards
W17 PFRS for SMEs & SEs
The iasb describes _____________ ...,
Sme under philippine jurisdiction 2,
How to account for investment in ...
35
cards
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