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