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yonii Karas
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Decks in this class (37)
Module 19.1 & 19.2: Financial Statement Roles
What is financial reporting,
What is the role of financial sta...,
What is the statement of comprehe...
11
cards
Module 10.1: Standard Overview
According to iasb what is the obj...,
What are standard setting bodies,
What are regulatory authorities
12
cards
Modul 20.2: Financial Reporting Framwork
What are the two fundamental qual...,
What are the four characteristics...,
When should an item be recognized...
8
cards
Module 21.1 &21.2: Income Statement Overview & Rev REc
Can the income statement and oci ...,
If payment for the foods is recei...,
What is the five step process for...
5
cards
Module 21.3: Expense Recognition
What is the matching principle,
What are period costs,
What is specific identification
12
cards
Module 21.4: EPS and Dilutive Securities
What is the formula for basic eps,
What is a stock dividend what is ...,
What is a stock split
9
cards
Module 21.5: Common-Size Income Statements
All common size income statements...,
What is one income statement line...,
What are retained earnings
7
cards
Module 22.1 & 22.2 Balance Sheet, Assets, and Liabilities Introduction
What is liquidity vs solvency,
What is a classified balance shee...,
What is the liquidity based forma...
3
cards
Module 22.3: Current Assets & Liabilities
What is a current asset,
What is the operating cycle,
What are current liabilities
15
cards
Module 22.4 Noncurrent Assets & Liabilities
How can pp e be reporting under ifrs,
How can pp e be reported under gaap,
What is the cost model for pp e w...
7
cards
Module 22.5: Intangible Assets
What are identifiable intangible ...,
Under ifrs when can the revaluati...,
For research and development cost...
5
cards
Module 22.6: Marketable Securities
Under us gaap debt securities tha...,
Under us gaap debt securities lab...,
Under us gaap debt securities lab...
7
cards
Module 22.7: Shareholder's Equity and Ratios
What are the components of owners...,
What is the difference between au...,
Common sized balance sheets are a...
13
cards
Module 23.1 Cash Flow Introduction
What are the three main things a ...,
Under us gaap are dividends recei...,
Under gaap and ifrs how are incom...
8
cards
Module 23.2 The Direct and Indirect Methods
Do you exclude depreciation from ...,
How do you calculate cfia under t...,
How do you calculate cffa under t...
3
cards
Module 23.3 Converting Direct to Indirect
How do you calculate cash collect...,
How do you calculate cash payment...,
The common cash flow statement a ...
3
cards
Module 23.4 Free Cash Flow and Ratios
What is free cash flow to the fir...,
What is the free cash flow to the...,
What is free cash flow to equity ...
14
cards
Module 24.1 - 24.3 Financial Ratios
What are the five most important ...,
What are the five limitations of ...,
How are horizontal common size ba...
21
cards
Module 24.4 DuPont Analysis
What is the original calculation ...,
What is the formula for return on...,
What is the formula for return on...
8
cards
Module 24.5: More Financial Ratios
What is the formula for sustainab...,
Net income per employee and sales...,
Growth in same store sales is use...
11
cards
Module 25.1: Cost Flow Methods
What is the formula for cogs,
What costs should be included in ...,
What are period costs list the 4 ...
9
cards
Module 25.2: Inventory Systems
What is a periodic system,
What is a perpetual system,
For fifo and specific identificat...
6
cards
Module 25.3: Converting LIFO to FIFO
When prices are rising describe h...,
Explain the four ratios that exis...,
Explain the four ratios that exis...
13
cards
Module 25.4: Inventory Valuation
Under ifrs how is inventory recor...,
Under us gaap how is inventory re...,
Is lifo more or less likely to re...
16
cards
Module 25.5: Inventory Analysis
0
cards
Module 26.1: Capitalization vs. Expensing
What is an expenditure,
What part of an expenditure gets ...,
Can interest be capitalized if us...
10
cards
Module 26.2: Depreciation
What is the carrying value book,
What is historical cost,
What is the formula for straight ...
9
cards
Module 26.3: Impairment and Revaluation
Under ifrs what is the revaluatio...,
What occurs in the revaluation mo...,
What occurs in the revaluation mo...
10
cards
Module 26.4: Fixed Asset Disclosures
Under ifs what must a firm disclo...,
If the revaluation model is used ...,
Under ifrs for impaired assets wh...
13
cards
Module 27.1 & 27.2: Tax Terms & Deferred Tax A&L
What is taxable income,
What is taxes payable,
What is income tax paid
18
cards
Module 27.3 & 27.4: Deferred Tax Examples and Change in Tax Rates
When income tax expense on the in...,
When income tax and taxes payable...,
When income tax expense on the in...
5
cards
Module 27.5: Permanent Differences
What is a permanent difference wh...,
What is the cause of effective ta...,
What is the formula for effective...
17
cards
Module 28.1 & 28.2: Bond Issuance & Discount & Premium Bonds
What is the effective rate of int...,
What is the liability of a bond e...,
At issuance explain why the marke...
10
cards
Module 28.3: Issuance Cost, Derecognition, and Disclosures
Under ifrs and gaap are issuance ...,
What does an increase or decrease...,
Under ifrs and gaap can you repor...
8
cards
Module 28.4: Lease and Pension Accounting
What are the three main advantage...,
How is a long term lease reported...,
Under us gaap how are leases clas...
13
cards
Module 29.1: Reporting Quality
Does compliance with gaap result ...,
What dictates decision useful rep...,
How is the quality of earnings me...
14
cards
Module 29.2 and 29.3 Accounting Choices & Warning Signs
Explain how choosing fob shipping...,
What is channel stuffing,
What is bill and hold transaction
13
cards
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Financial Reporting and Analysis
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