This class was created by Brainscape user Maria Castro. Visit their profile to learn more about the creator.
By:
Maria Castro
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Decks in this class (12)
F1 - Conceptual Frameworks
Name the single source of authori...,
The term international financial ...,
Who are the primary users of gene...
14
cards
F1 - Reporting Net Income
What is the presentation order of...
1
cards
F1 - Discontinued Operations
The gain loss from discontinued o...,
In what period are the following ...,
In reporting discontinued operati...
4
cards
F1 - Exit or Disposal Activities
What types of costs are associate...,
Define extraordinary items,
List some examples of extraordina...
3
cards
F1 - Accounting Changes
Name three types of accounting ch...,
How is a change in accounting pri...,
What are the special changes in a...
6
cards
F1 - Comprehensive Income
Define comprehensive income,
Identify five items included in o...,
List the three formats acceptable...
4
cards
F1 - Balance Sheet and Disclosures Overview
Identify the contents of the summ...,
Describe the related party disclo...,
What are the us gaap disclosure r...
3
cards
F1 - Interim Financial Reporting
What are the guidelines for inter...,
What income tax rate is used in i...
2
cards
F1 - Segment Reporting
Name the four required disclosure...,
Define operating segment,
Name two quantitative thresholds ...
6
cards
F1 - Development-Stage Enterprises
Define development stage enterprise,
Indicate any special accounting t...
2
cards
F1 - First-Tiome Adoption of IFRS
What is the date of any entitys t...
1
cards
F1 - SEC Reporting Requirements
Describe the form 10 k and the fo...
1
cards
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F1
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