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Study Guides for Accounting at Brock University (page 2)

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ACTG 2P32 Study Guide - Quiz Guide: Financial Instrument

Derivatives ASPE (sections 3856) IFRS (IFRS 7,9, IAS 32,39) Nature A derivative is a contract A financial instrument or with all three of the other contract within the following characteristics: scope of this Standard with...

Accounting
ACTG 2P32
Parunchana Pacharn
ACTG 2P32 Study Guide - Quiz Guide: Financial Instrument, Book Value, Impaired Asset

PPE ASPE (sections 3061, 1000) IFRS (IAS 16,36) Nature Property, plant and Property, plant and equipment are identifiable equipment are tangible tangible assets that meet all items that: of the following criteria: (i) are ...

Accounting
ACTG 2P32
Parunchana Pacharn
ACTG 2P32 Study Guide - Quiz Guide: Ias 1, Share Capital, Financial Instrument

Share Capital ASPE (sections 3240,3856) IFRS (IAS 1) Nature share capital is the nominal value of issued shares (that is, the sum of their par values, as indicated on share certificates Recognition When a company redeems N...

Accounting
ACTG 2P32
Parunchana Pacharn
ACTG 2P32 Study Guide - Quiz Guide: Ias 1, Weighted Arithmetic Mean, Real Estate Transfer Tax

EPS ASPE (????) IFRS (IAS 33) The main difference between the standards is that ASPE does not prescribe standards for calculating EPS at all. The EPS standards therefore only apply to publicly accountable entities in Canad...

Accounting
ACTG 2P32
Parunchana Pacharn
ACTG 2P32 Study Guide - Quiz Guide: Financial Instrument, Real Estate Transfer Tax, Ias 1

Current Liabilities ASPE (sections 1510, IFRS (IFRS1,7,9, IAS 1) 3856) Nature As a balance sheet A liability is classified as classification, current current under IFRS when liabilities shall include one of the following a...

Accounting
ACTG 2P32
Parunchana Pacharn
ACTG 2P32 Study Guide - Quiz Guide: Financial Instrument

Financial Liabilities ASPE (sections 3856 ) IFRS (IAS 32) Nature A financial liability is any A financial liability is any liability that is: liability that is a contractual obligation: (a) a contractual obligation: (i) to...

Accounting
ACTG 2P32
Parunchana Pacharn
ACTG 2P31- Final Exam Guide - Comprehensive Notes for the exam ( 23 pages long!)

[ACTG 2P31] Comprehensive Spring guide including any lecture notes, textbook notes and exam guides.find more resources at oneclass.com find more resources at ...

Accounting
ACTG 2P31
Omarroubi
ACTG 2P31 Study Guide - Midterm Guide: International Accounting Standards Board, Financial Accounting Standards Board, Discounted Cash Flow

Intermediate Accounting First Midterm The Canadian Financial Reporting Environment Accounting Landscapes: Business failures Capital market failures Bankruptcies Globalization of capital and ...

Accounting
ACTG 2P31
Samir Trabelsi
[ACTG 1P91] - Final Exam Guide - Everything you need to know! (53 pages long)
Premium

[ACTG 1P91] Comprehensive Final Exam guide including any lecture notes, textbook notes and exam guides.find more resources at oneclass.com ...

Accounting
ACTG 1P91
Staci Kenno
[ACTG 1P91] - Midterm Exam Guide - Ultimate 35 pages long Study Guide!
Premium

[ACTG 1P91] Comprehensive Midterm Exam guide including any lecture notes, textbook notes and exam guides.find more resources at oneclass.com ...

Accounting
ACTG 1P91
Staci Kenno
ACTG 1P71 Study Guide - Final Guide: Severance Package, Photocopier, Wrongful Dismissal

ACTG 1P71 ASSIGNMENT #2 INSTRUCTIONS Please read the attached fact situation involving Diane Pardu and Dual Power Solar. Diane Pardu has hired a lawyer and commenced a lawsuit again...

Accounting
ACTG 1P71
Glenn Skrubbeltrang
ACTG 1P71 Study Guide - Final Guide: Rescission, Sole Proprietorship, Fiduciary

2. Contributory Negligence - Plaintiff was careless contributing to his own loss. - “Last clear chance doctrine”, which held the person who has the last opportunity to avoid the accident, and filed to do so, com...

Accounting
ACTG 1P71
Glenn Skrubbeltrang
ACTG 1P71 Study Guide - Final Guide: Independent Contractor, Fiduciary, Ginger Beer

ACTG 1P71 FINAL EXAM REVIEW QUESTION 1 1. An employer cannot terminate an employer on grounds that constitute wrongful dismissal. 2. An employee who is advised that her employment will be terminated immediately...

Accounting
ACTG 1P71
Glenn Mc Cann
ACTG 2P31 Study Guide - Midterm Guide: Historical Cost, Fokker E.Ii

Chapter 5 Summary 1. Statement of Financial Position a. Provides info about company’s liquidity and solvency to assess risk of investing in the company, financial flexibility ...

Accounting
ACTG 2P31
Parunchana Pacharn
ACTG 2P31 Study Guide - Midterm Guide: Trial Balance, Income Statement, Disclose

Chapter 1 Summary Accounting  Identification, measurement, and communication of financial information Financial Accounting  Preparation of financial reports that cover all of the enterprise’s business ac...

Accounting
ACTG 2P31
Parunchana Pacharn

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