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4 Cards in this Set

  • Front
  • Back
Roger is PC
-Relevance

2 Ingredients

-Predictive Vale
-Confirmatory Value
-Materiality
Roger is Never on the FENCe
Faithful Representation

3 ingredients

-Free from Error

-Neutrality

-Completeness
Roger is CUT like a V
Enhancing Qualitative Characteristics
(Relate to both Relevance and Faithful Representation

4 Ingredients

-Comparability
-Understandability
-Timeliness
-Verifiability
DENT (Comprehensive Income)
-Derivatives Cash Flow Hedge

-Excess Amortization for Pensions

-Net unrealizable gains or losses on available for sale investments

-Foreign currency translation