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F1

This class was created by Brainscape user Isabel Villacis. Visit their profile to learn more about the creator.

By: Isabel Villacis
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Decks in this class (24)

F1
F1
16  cards
ACCRUAL ACCOUNTING
ACCRUAL ACCOUNTING
13  cards
Financial Staments
Income statement stmt of profit a...,
Stmt of comprehensive income,
Balance sheet stmt of financial p...
14  cards
Financial Accounting Codification
FAC
10  cards
objectives and qualitative characteristics
Replacement cost,
Comphensive income,
Conceptual framework outline
8  cards
assumptions/acct principles
Acronym for assuptions,
Entity assumption,
Going concern
11  cards
Constraint and Present value
Constraint setting standard,
Conservatism,
Using cash flow and pv
10  cards
Fair Value Framework
Fv is used,
Objectives of fv,
Definition of fv
17  cards
Recognition and measurement
Items that entities may elect to ...,
Financial assets and financial li...,
Define entry price
9  cards
Inputs and Hierarchy
Inputs,
Inputs used,
Level 1
7  cards
Disclosure Requirements
Disclosures required when fv mesm...,
For assets liabilities measured a...,
For ass an liab that are measured...
10  cards
IASB
Iasb established in 2001,
Ifrs,
Objectives of iasb
27  cards
IFRS Generla purpose Fiancial Stmts
How are expenses classify under ifrs,
Ifrs fs,
Stmt of financial position clasif...
9  cards
Balance Sheet
Balance sheet,
Current assets,
Non current assets
10  cards
Income Statement
What is operating margin,
Income statement presentation,
Oci not included in the isnet inc...
19  cards
Statement of Comprehensive Income
How many forms on the stmt of ci,
Purpose of comprehensive income,
What is ci
12  cards
Stmt of changes in Equity
Presentation,
Changes in oe,
Coca cola oe
4  cards
Statement of Cash Flow
Purpose,
When is the stmt of cf required,
What is reported in stmt of cf
25  cards
Notes to the financial stmts
Price level changes disclosure,
Constant dollars,
Constant dollars
24  cards
Subsequent events
0  cards
FINANCIAL RATIOS
Fs ratios,
Ratios,
Namer of ratios
30  cards
consolidation at acquisition
Business combinations,
Consolidated bal sheet,
Consolidated is re cf
18  cards
consolidation subsequent to acquisition
Amounts reported on the consolida...,
If full equity method is usedp wi...,
Push down accounting
7  cards
Bank Recs
Types of bank recs,
Adj made to bk bal to arrive at b...,
Adj made to get to bk bal
9  cards

More about
F1

  • Class purpose General learning

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