Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
15 Cards in this Set
- Front
- Back
- 3rd side (hint)
|
Accounting For Investments Less than 20% 20%-50% More than 50% |
|
|
|
|
IFRS VS. GAAP |
2 |
|
|
|
3 |
4 |
|
|
|
Classification of securities
B/S and I/S for trading, AFS, and HTM |
|
|
|
|
IFRS VS Gaap AFS, HTM, Trading |
|
|
|
|
Rules of reclassification for: |
|
|
|
|
Equity method B/S I/S |
|
|
|
|
Us Gaap business combinations |
Merger Acquisition Consolidation Variable interest entity |
|
|
|
Impairment of Goodwill
Ifrs US Gaap |
|
|
|
|
Equity vs Acquisition Sales Exoenses Net income Assets&liabilities SH Equity |
|
|
|
|
Equity method = best ratios |
|
|
|
|
IFRS Vs US. GAAP Recognition of pension costs Current service cost Past service cost Interest cost Expected return Actuarial gains/losses |
|
|
|
|
Impact of assumptiond on PBO PENSION EXPENSE |
|
|
|
|
Pension IFRS Vs US GAAP |
|
|
|
|
Pensions Other adjustments |
|
|
