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Amanda Cameron
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Decks in this class (26)
Accounts Receivable
Payment discounts 2 10 net 30,
100 sale is made on credit with t...,
Afda
5
cards
Cash & Equivalents
Ias 7 statement of cash flows wha...,
Cash equivalents,
Examples of cash
6
cards
Revenue Recognition
5 steps of revenue recognition,
What criteria must be met for a c...,
A vendor shall combine two or mor...
3
cards
Changes in accounting
Changes in accounting,
Changes in estimates,
Changes in policies
3
cards
Non-monetary transactions
Can either be reciprocal or non r...,
How are non monetary assets measured,
Not measured at fair value if
5
cards
Significant influence
How is an investment with signifi...,
Define significant influence,
Factors contributing to sig infl
10
cards
EPS
Basic vs diluted eps,
Basic eps,
Net earnings available to c s
10
cards
Passive Investments
Passive investments,
3 categories of financial assets,
Initial recognition
17
cards
Conceptual Framework
0
cards
Business combinations: consolidation at acquisition
Ifrs vs aspe,
Purchase of net assets what initi...,
Purchase of shares
8
cards
Leases
Terminology for capital vs financ...,
Finance lease,
Criteria for finance lease
13
cards
Intangibles
Definition of intangible asset cr...,
Costs of intangible assets,
Research
6
cards
Decommissioning Provision
Decommissioning provision aro asp...,
Standards,
3
cards
Assets held for sale & discontinued operations
In order for an asset to be consi...,
A sale is highly probable when,
Asset held for sale is measured at
4
cards
Inventory
Inventory should be measured at t...,
What is nrv,
Costs included in merchandise inv...
12
cards
Interim Financial Reporting
0
cards
NPO
Npos follow,
Fund accounting,
3 types of contributions
17
cards
PPE
Ppe definition criteria,
Ppe recognition criteria,
Costs to include
12
cards
Foreign transactions
Initial measurement,
Subsequent measurement,
Derecognition
4
cards
Subsequent events
What is the subsequent event period,
1st step is to access the materia...,
Adj event
6
cards
Government Assistance
Grants relating to income,
Grants relating to income,
Grants relating to incomepresenta...
9
cards
Misc issues
Define onerous contract,
Onerous contract should be measur...
2
cards
Contingencies
Aspea contingency exists when,
Aspe contingent loss is accrued i...
2
cards
Impairment
Steps for impairment
1
cards
Operating segments
Standard,
An operating segment is a compone...,
3
cards
CFE Final Review
Joint arrangements,
Criteria for liability,
Recognition criteria for provisio...
4
cards
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Financial Reporting
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