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Study Guides for ACC 514 at Ryerson University

RYERSONACC 514Gwen RobertsSummer

ACC 514 Study Guide - Finance Lease, Cash Flow, Accrual

OC103687 Page
11 Aug 2013
44
Investing = long term assets & investments (left side balance sheet) Difference between direct (ifrs) & indirect method = only in operating section. As
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RYERSONACC 514Gwen RobertsSummer

ACC 514 Study Guide - Dividend, Issued Shares, Deferred Income

OC103687 Page
11 Aug 2013
47
If loss from discontinued operations net of tax, add back to ni then find eps. 3. 00 (ni + loss net of tax) / wac (loss of tax) / wac. Non cumulative &
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RYERSONACC 514Gwen RobertsSummer

ACC 514 Study Guide - Accounts Payable, Interest Expense, Current Asset

OC103687 Page
10 Aug 2013
66
Revenue approach (warranty sold separately, ifrs approach) straight line. Premiums & rebates: purchase prize @ cost: Cash: sell # units of inventory @
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