Principles of group accounting under ifrs Study guides, Class notes & Summaries
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International Accounting 3rd Ed By Doupnik - Test Bank
- Exam (elaborations) • 216 pages • 2023
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Chapter 03 
International Convergence of Financial Reporting 
 
Multiple Choice Questions 
 
	1.	According to Sir Bryan Carsberg, former IASC Secretary-General, what is the most significant cost of accounting diversity? 
	A)	The time expended by accountants to create multiple sets of financial statements conforming to different national standards 
	B)	The cost of the IASB to regulate compliance with many national accounting standards 
	C)	The reduction in effectiveness of the international m...
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AIAF 114: Assignment 1 Questions With 100% Correct Answers.
- Exam (elaborations) • 2 pages • 2024
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A common set of accounting standards and procedures used in the preparation of financial 
statements to ensure consistency of presentation and reported results. - Generally Accepted 
Accounting Principles (GAAP) 
The accounting principles and practices that are prescribed or permitted by an insurer's domiciliary 
state and that insurers must follow. - Statutory Accounting Principles (SAP) 
The valuation of an asset based on financial models instead of market price. - Mark-to-model 
The value of...
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Test Bank For Auditing & Assurance Services 7Th Ed By Timothy Louwers 7Th Ed
- Exam (elaborations) • 1099 pages • 2023
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Auditing & Assurance Services, 7e (Louwers) Chapter 2 Professional Standards 
1) Control risk is 
A) the probability that a material misstatement could not be prevented or detected by the entity's internal control policies and procedures. 
B) the probability that a material misstatement could occur and not be detected by auditors' procedures. 
C) the risk that auditors will not be able to complete the audit on a timely basis. 
D) the risk that auditors will not properly control the staff on th...
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ACCA - SBR ALL SOLUTION LATEST 2023/24 EDITION 100% CORRECT GUARANTEED GRADE A+
- Summary • 37 pages • 2023
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What if not followed IAS or IFRS? 
Not True and Fair 
= UNETHICAL 
Why PRINCIPLES not RULES? 
Principles harder to circumvent 
Why have a FRAMEWORK? 
Provides guidances for standards setters 
Gives guidance where no standards exist 
Helps all parties with intrerpretation 
2 x Useful qualities of financial information 
RELEVANCE = Influences Decisions 
FAITHFUL REPRESENTATION = Complete, Neutral, No Errors 
What does RELEVANCE offer? 
PREDICTIVE VALUE 
CONFIRMATORY VALUE 
4 X Qualities of FAITHFU...
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ACCO 310 Chapter 1, questions and answers latest updated | graded A+
- Exam (elaborations) • 6 pages • 2023
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ACCO 310 Chapter 1, questions and answers latest updated | graded A+ 
Financial Reporting 
-Process of preparing financial reports (statements) for external and internal users 
 
-The primary objective of financial reporting is to aid current and potential stakeholders in their decision making, particularly with respect to lending money or investing in the company 
 
 
 
In Canada, public companies must follow International Financial Reporting Standards (IFRS) 
Canadian companies will follow U.S...
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SEC Forms with complete verified solutions already graded A+
- Exam (elaborations) • 4 pages • 2024
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Form 13-D 
The Schedule 13D is a form that must be filed with the SEC under Rule 13D. The form is required when a person or group acquires more than 5% of any class of a company's shares. This information must be disclosed within 10 days of the transaction. Rule 13D requires the owner to also disclose any other person who has voting power or the power to sell the security. 
 
Read more: Schedule 13D Definition | Investopedia 
Follow us: Investopedia on Facebook 
 
 
 
Form 13-G 
Institutional i...
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AFM 101 Midterm Set Exam Questions with correct Answers
- Exam (elaborations) • 7 pages • 2023
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Accounting - ANSWER-an information system that measures & records business activities, processes data into reports & reports results to decision makers 
 
Accounting equation - ANSWER-Assets = Liabilities + Owner's Equity. Provides the foundation for the double-entry method of accounting 
 
Accounting Standards for Private Enterprises - ANSWER-Canadian accounting standards that specify the generally accepted accounting principles applicable to private enterprises that are required to follow GAA...
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Financial Accounting An Introduction to Concepts Methods and Uses 14th Edition - Test Bank
- Exam (elaborations) • 890 pages • 2023
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Chapter 1: Introduction to Business Activities and Overview of Financial Statements and the Reporting Process 
TRUE/FALSE 
1. The activities of a business include establishing goals and strategies, obtaining financing, making investments and conducting operations. 
ANS: T PTS: 1 DIF: 1 REF: pp. 3-6 OBJ: LO: 1-01 NAT: BUSPROG: Analytic 
STA: AICPA: FN-Reporting | ACBSP: APC-09-Financial Statements 
KEY: Bloom's: Knowledge 
2. Goals are the end results toward which the firm directs its energies, ...
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FAC1601 SUMMARY STUDY NOTES 2022
- Summary • 50 pages • 2022
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FAC1601 
SUMMARY 
STUDY NOTES. FAC1601 - Financial Accounting And Reporting 
The Conceptual Framework for Financial Reporting was issued by the International 
Accounting Standards Board (IASB). This document contains a group of interrelated 
objectives and theoretical principles that serve as a frame of reference for financial 
accounting and more specifically financial reporting. It is not an IFRS. 
Purpose: 
Development of future standards, reducing number of alternative accounting treatments,...
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SAP Practice Test Questions with Correct Answers Latest Update 2023 /2024 (GRADED A+)
- Exam (elaborations) • 14 pages • 2023
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Which interactive function is provided by the SAP List Viewer? - ANSWER Creation of 
subtotals for specific values 
your compant code uses USD as the company currency. You are trying to post to an 
account in EUR but get an error message that you cannot post to this account. 
What is the reason? - ANSWER the account determination for exchange rate 
differences is missing for the account 
Identify the main areas of the Implementation Roadmap from the items listed below? - 
ANSWER Roadmap structur...
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