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FAR

FAR

By: Matt Esalio

GAAP And Accrual Accounting, Objectives Of Conceptual Framework, Assumptions, Accounting Principles ...

23

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L1 31 Income Taxes

L1 31 Income Taxes

By: Steven Popovic

A. Describe the diff. between Accting profit and taxable income, and define key terms, including deferred tax assets, deferred liabilities, valuation allowance, taxes payable, and income tax expense, B. Explain how deferred tax liabilities and assets are created and the factors that determine how a companys deferred tax liabilities and assets should be treated for the purpose of financial analysis, C. Calculate the tax base of a company's assets and liabilities ...

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L1 24 Financial Reporting Standards

L1 24 Financial Reporting Standards

By: Steven Popovic

A describe the objective of financial statements and the importance of financial reporting standards in security analysis and valuation;, B describe roles and desirable attributes of financial reporting standard-setting bodies and regulatory authorities in establishing and enforcing reporting standards, and describe the role of the International Organization of Securities Commissions;, C describe the status of global convergence of accounting standards and ongoing barriers to developing one universally accepted set of financial reporting standards; ...

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