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Decks in this class (22)
Ch 12
Esg 0,
Integrated report 1,
2 main characteristics of intangi...
52
cards
Ch 12 IFRS Insights
Similarities r d gaap and ifrs 0,
Similarities intangibles gaap and...,
Revaluation limited life intangib...
12
cards
Ch 13
3 essential characteristics of a ...,
Liabilities 1,
Current liabilities 2
76
cards
Ch 13 IFRS Insights
Ifrs and gaap definition of liabi...,
Ifrs presentation of current liab...,
Ifrs vs gaap measurement of provi...
15
cards
Ch 12 To 14 Wrong Answers
How should winning a case defendi...,
What account would the total amor...
2
cards
Ch 14
Covenants aka restrictions 0,
Longterm debt 1,
What does the bond indenture aka ...
6
cards
Ch 14 Append. + IFRS Insights
Ifrs generally assumes that all r...,
Troubled debt restructuring 1,
Troubled debt restructuring invol...
10
cards
Ch 17
Debt securities 0,
2 common motivations for investin...,
3 debt investment classifications 2
56
cards
Ch 17 IFRS Insights
Gaap vs ifrs accounting treatment...,
Gaap vs ifrs trading investment s 1,
Gaap vs ifrs equity method 2
9
cards
Ch 18
Gaap revenue recognition principl...,
6 common sources of revenue 1,
Revenues are realized when a comp...
63
cards
Ch 18 Appen. + IFRS Insights
Service sponsor retailer industri...,
4 types of franchising arrangemen...,
Franchisor franchisee 2
15
cards
Ch 19
Tax accounting term taxable income 0,
Financial reporting term pretax i...,
Deferred tax liability 2
52
cards
Ch 19 IFRS Insights
Ifrs vs gaap classification of de...,
Ifrs vs gaap similarities of acco...,
Ifrs vs gaap affirmative judgemen...
8
cards
Exam 2 Wrong Answers
What is the journal entry to reco...,
What is the journal entry to reco...,
Your company purchases a 30 stake...
30
cards
Ch 20
What are the 2 divisions for pens...,
Pension plan 1,
Pension fund plan 2
42
cards
Ch 21
Lessee 0,
Lease 1,
Lessor 2
73
cards
Ch 21 IFRS Insights
Both gaap and ifrs share the same...,
Lessees and lessors enter into ar...,
Ifrs vs gaap risks and rewards of...
9
cards
Ch 22
Change in accounting principle 0,
Fasb established reporting framew...,
Change in accounting estimate 2
47
cards
Ch 22 IFRS Insights
Ifrs vs gaap when change in accou...,
Ifrs vs gaap accounting for chang...,
Ifrs vs gaap reporting error corr...
5
cards
Ch 23
Primary purpose of statement of c...,
Many analysts like stocks of comp...,
The statement of cashflows provid...
42
cards
Ch 23 IFRS Insights
Gaap vs ifrs cash and cash equiva...,
Gaap vs ifrs preparation of state...,
Ifrs vs gaap 3 major sections 2
7
cards
Ch 14 p. 2
What happens to the value of a bo...,
Firm underwriting 2,
Best efforts underwriting 3
65
cards
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Financial Acct Systems 2
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