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Textbook Notes for ADMS 3585 at York University (YORKU)

YORKADMS 3585Ping PengFall

ADMS 3585 Chapter Notes - Chapter 4: Net Income, Income Statement, Current Asset

OC448396 Page
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Presenting expenses: nature versus function: under ifrs, analysis of expenses must be presented based on either, nature of expenses, or, function of ex
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YORKADMS 3585Liona LaiFall

ADMS 3585 Chapter Notes - Chapter 8: Linsang, Weighted Arithmetic Mean, Spinach

OC9163112 Page
126
Difference between those available for sale during the period and those on hand at the end of the period. Cogs = beginning inventory + purchases ending
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YORKADMS 3585Liona LaiFall

ADMS 3585 Chapter Notes -Retained Earnings, Equity Method, Income Statement

OC916312 Page
81
May use fvpl if correcting accounting mismatch at time of acquisition. Can assign fvpl at recognition but cannot change anymore. Fvpl by default if hel
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YORKADMS 3585Ping PengFall

ADMS 3585 Chapter Notes - Chapter 2: Accounts Payable, Livent, Cash Flow

OC448397 Page
59
Why conceptual framework: practical (in real world, providing ground rules. To resolve real-world accounting issues: not override current gaap. Educati
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YORKADMS 3585Liona LaiFall

ADMS 3585 Chapter Notes - Chapter 10: Retained Earnings, Title Search, Quinoline Yellow Ws

OC9163119 Page
63
Property, plant, and equipment (pp&e) include long-term resources such as office, factory, and warehouse buildings, investment property, equipment (mac
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YORKADMS 3585unknownFall

Chapter 7.docx

OC323715 Page
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Electronic mail electronic mail (e-mail) zipped file download. Instant messaging chat room real-time dialogue instant messaging (im) What are the advan
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YORKADMS 3585Liona LaiFall

ADMS 3585 Chapter Notes - Chapter 9-1: Ias 39, United States Treasury Security, Effective Interest Rate

OC916318 Page
79
Accounting models for investments in debt and equity securities: cost/amortized cost, fv-pl (fv-ni, fv-oci cost/amortized cost. W/o recycling: retained
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YORKADMS 3585Liona LaiFall

ADMS 3585 Chapter Notes - Chapter 11: Income Statement, Impaired Asset, Book Value

OC916319 Page
63
Means of cost allocation to match expense with revenue not a method of valuation involves allocating the depreciable amount of property, plant, and equ
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YORKADMS 3585Liona LaiFall

ADMS 3585 Chapter Notes - Chapter 9-2: Pcm, Inc., Equity Method, Effective Interest Rate

OC916319 Page
57
Assume a company purchased an investment in ab ltd. bonds for ,000 at par value at the beginning of the year. The bonds pay interest on december 31 eac
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YORKADMS 3585Professor AlcaldeFall

ADMS 3585 Chapter Notes - Chapter 6: Consignor, Operating Expense, Consignee

OC66212811 Page
0
If tra(cid:374)sa(cid:272)tio(cid:374) at ar(cid:373)"s le(cid:374)gth(cid:894)(cid:271)et(cid:449)ee(cid:374) u(cid:374)related parties(cid:895), assu
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YORKADMS 3585Professor AlcaldeFall

ADMS 3585 Chapter Notes - Chapter 7: Book Value, Transaction Cost, Cash Flow

OC66212812 Page
0
Illustration 7. 1 p. 345 report cash/cash equivalent summary of cash related items p. 345. If there is condition, record (cid:862)contract asset(cid:86
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YORKADMS 3585Professor AlcaldeFall

ADMS 3585 Chapter Notes - Chapter 4: Cash Flow Statement, Comprehensive Income, Net Income

OC66212811 Page
0
Performance: business model & industries, 3 activities, financing obtaining cash funding by borrowing, shares, profits, also involves repayment of debt
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