Ifrs consolidated Study guides, Class notes & Summaries
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FCCS Exam Practice Questions and Answers - Latest Updated 2023-2024 (Graded A+)
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FCCS Exam Practice Questions and Answers - Latest Updated 2023-2024 (Graded A+). Which role can the "Approvals Supervisor" perform? 
A)They can start and stop a planning unit 
B)They can start and stop a planning unit and take any action on a planning unit 
C)They can start but not stop a planning unit 
D)They cannot stop or start a planning unit but can only give approval - ANSWER-B) 
They can start and stop a planning unit and take any action on a planning unit 
Which two data extract export...
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CFA LEVEL 1 Exam 2023 Questions with correct Answers
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Financial Statement Analysis Framework - Answer- provides an overview of the methodology used by analysts to consistently analyze financial statements 
 
1. articulate the purpose and context of analysis 
2. collecting data 
3. process the data 
4. analyzing and interpreting the processed data 
5. develop/communicate conclusions and recommendations 
6. follow up 
 
Scope of Financial Statement Analysis - Answer- - analysis is based on financial statements is performed by equity investors interes...
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Test Bank for Advanced Financial Accounting Canadian 7th Edition By Beechy
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Beechy, Trivedi, MacAulay Advanced Financial Accounting, Seventh Edition Chapter 3 Business Combinations 
1) Which of the following is not a business combination? 
A) Statutory amalgamation 
B) Joint venture 
C) A company's purchase of 100% of another company's net assets D) A company's purchase of 80% of another company's voting shares Answer: B 
Page Ref: 86-88 Learning Obj.: 3.1, 3.2 Difficulty: Easy 
2) Under IFRS 3, Business Combinations, which method must be used to account for busines...
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Wall Street Prep Accounting Crash Course Exam 2023 with complete solutions
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Wall Street Prep Accounting Crash Course Exam 2023 with complete solutions 
 
What is Accounting? 
Accounting is the language of business; it is a standard set of rules for measuring a company's financial performance. 
Assessing a company's financial performance is important for: 
The firm's officers (managers and employees) 
Investors 
Lenders 
General public 
Standard financial statements serve as a "yardstick" of communicating financial performance to the general public. 
Why is Accounti...
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Advanced Accounting Final EXAM 100% solved
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Advanced Accounting Final EXAM 100% 
solved 
A translation adjustment must be calculated and disclosed when financial 
statements of a foreign sub are translated into the parents reporting currency. How 
is this figure computed, and where is the amount reported in the financial 
statements? - ANSWER1st compute it to be a gain or loss from foreign 
currency transactions, and then it is reported in net income during the period in 
which the fluctuation exchange rate occurred. 
2nd is cumulative tr...
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FAC2602 EXAM PACK 2023 LATEST QUESTIONS WITH ANSWERS
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FAC2602 EXAM PACK 2023 LATEST QUESTIONS WITH ANSWERS. QUESTION 1 (16 marks) (19 minutes) 
Valee Ltd is a manufacturer of luxury gift bags. Rancho Ltd is a retailer in the same industry. Valee Ltd 
decided to acquire shares in Rancho Ltd on 1 October 2019 as part of its growth and expansion strategy. 
The following items were extracted from the trial balances of Valee Ltd and Rancho Ltd on 
30 September 2022: 
Credits 
Share capital 
- Ordinary shares (600 000 and 300 000 shares respectively) 
 V...
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FAC2601 Summary notes
- Exam (elaborations) • 108 pages • 2021
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LEARNING UNIT 1 
INTRODUCTION TO COMPANY FINANCIAL STATEMENTS 
INTRODUCTION 
International Financial Reporting Standards (hereafter called IFRS). IFRS are being developed by the International 
Accountants Standards Board (IASB) 
WHAT IS IFRS? 
IFRS is a set of international accounting standards stating how particular types of transactions and other events 
should be recognized, measured and reported in annual financial statements. 
GOAL OF IFRS? 
Goal of IFRS is to provide a global framework for...
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CPA Examination
- Exam (elaborations) • 118 pages • 2023
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Fundamental Characteristics of Accounting Information - Correct Answer-1. Relevance 
2. Reliability (faithful representation) 
Comprehensive Income - Correct Answer-NI + OCI 
Unrealized G/L AFS Securities - Correct Answer-OCI: Not on income statement 
Unusual, frequent items - Correct Answer-No separate disclosures 
Aspects of Relevance - Correct Answer-Predictive Value, Confirmatory Value, 
Materiality 
Aspects of Reliability - Correct Answer-Comparability (consistency), verifiability, 
timelin...
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Conceptual Framework & IFRS CPA Review
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Conceptual Framework & IFRS 
Lecture 1.01 
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) 
The Financial Accounting and Reporting (FAR) exam tests the CPA candidate’s knowledge of how 
transactions, events, and circumstances are accounted for and how they are reported upon. Most 
FAR questions are based on Generally Accepted Accounting Principles (GAAP), referred to as a 
General Purpose Financial Reporting Framework, consists of a set of principles and guidelines 
that were developed by the ...
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CFA LEVEL 1 Examinable Questions with answers,2021/2022. Graded A+
- Exam (elaborations) • 81 pages • 2023
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CFA LEVEL 1 Examinable Questions with answers,2021/2022. Graded A+ 
Document Content and Description Below 
CFA LEVEL 1 Examinable Questions with answers,2021/2022. Graded A+ Financial Statement Analysis Framework - provides an overview of the methodology used by analysts to consistently analyze fi nancial statements 1. articulate the purpose and context of analysis 2. collecting data 3. process the data 4. analyzing and interpreting the processed data 5. develop/communicate conclusions and reco...
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