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IFRS 15: Revenue (SAICA ITC and CTA)

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- Identifying a contract - Identifying performance obligations - Determining transaction price - Variable consideration - Sale with a right of return - Warranties - Significant financing component - Non-cash consideration - Consideration payable to customers - Diagram showing how to determine if a warranty is an assurance warranty or a service warranty - Allocating transaction price to performance obligations - Satisfaction of performance obligations - Performance obligations satisfied over ti...

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  • by megangallichan • 
  • uploaded  03-12-2019
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Accounting 3313 Final 2:

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Accounting 3313 Final 2 When effective interest rate exceeds the stated rate, the present value of the note is than the face value, that is, the note is exchanged at a . When the present value exceeds the face value, the note is exchanged at a Transfer of receivables to a third party for cash happens in one of two ways (disposition) are finance companies or banks that buy receivables from businesses for a fee and then collect the remittances directly from the customers. In either a facto...

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  • by all_academic • 
  • uploaded  19-08-2019
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ACC 422 Final Examination: University of Phoenix (Latest)

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ACC 422 Final Examination: University of Phoenix 1) Which of the following is NOT considered cash for financial reporting purposes? A. Postdated checks and I.O.U.'s B. Money orders, certified checks, and personal checks C. Petty cash funds and change funds D. Coin, currency, and available funds 2) What is the preferable presentation of accounts receivable from officers, employees, or affiliated companies on a balance sheet? A. As assets but separately from other receivables. B...

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  • by QUIZBANK • 
  • uploaded  20-12-2018
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ACC 422 Final Examination: University of Phoenix (Already graded A )

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ACC 422 Final Examination: University of Phoenix 1) A cash equivalent is a short-term, highly liquid investment that is readily convertible into known amounts of cash and A. has a current market value that is greater than its original cost. B. bears an interest rate that is at least equal to the prime rate of interest at the date of liquidation. C. is so near its maturity that it presents insignificant risk of changes in interest rates. D. is acceptable as a means to pay current liabilities. ...

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  • by QUIZBANK • 
  • uploaded  20-12-2018
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EFB344 Risk Management and Derivatives: 100%

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An investor buys a European put on a BHP share for $3. The stock price is $42 and the strike price is $40. Under what circumstances does the investor make a profit? Under what circumstances will the option be exercised? Draw a diagram showing the variation of the investor’s profit with the stock price at maturity of the option. You have just shorted 100 CBA stocks at $75.52 and want to hedge your downside risk. How can you use an options contract to hedge your downside risk? Explain why ...

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  • by all_academic • 
  • uploaded  05-05-2019
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ACC 545 Final Exam New...GUARANTEED A+ ANSWERS! GOOD LUCK

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1) A company changes from percentage-of-completion to completed-contract, which is the method used for tax purposes. The entry to record this change should include a A. debit to Retained Earnings in the amount of the difference on prior years, net of tax. B. debit to Loss on Long-Term Contracts in the amount of the difference on prior years, net of tax. C. credit to Deferred Tax Liability. D. debit to Construction in Process. 2) Which of the following is accounted for as a change in accounti...

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  • by AcademicAssignments • 
  • uploaded  29-08-2019
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Answers For All Chapters.pdf

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Answers For All C Chapter 1—The Information System: An Accountant’s Perspective MULTIPLE CHOICE1. Which of the following is not a business resource?a. raw materialb. laborc. informationd. all are business resourcesANS: D2. Which level of management is responsible for short-term planning and coordination of activities necessary to accomplish organizational objectives?a. operations managementb. middle managementc. top managementd. line managementANS: B3. Which level of management is responsi...

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  • by WaldenUniversity • 
  • uploaded  15-08-2019
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Wanda is considering selling two personal use assets that she owns.

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15. LO.2 Wanda is considering selling two personal use assets that she owns. One has appreciated in value by $20,000, and the other has declined in value by $17,000. Wanda believes that she should sell both assets in the same tax year so that the loss of $17,000 can offset the gain of $20,000. a. Advise Wanda regarding the tax consequences of her plan. b. Could Wanda achieve better tax results by selling the assets in different tax years? Explain. 31. LO.1 Norm is negotiating the sale of a tract...

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  • by solutions • 
  • uploaded  31-10-2019
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APU ACCT 300 Week 4 Quiz

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Question 1 of 20 5.0/ 5.0 Points Cash dividends are not paid on shares of treasury stock. A. True B. False Question 2 of 20 5.0/ 5.0 Points A fixed asset with a cost of $30,000 and accumulated depreciation of $25,000 is sold for $3,500. What is the amount of gain or loss on disposal of the fixed asset? A.$2,500 loss B.$1,500 loss C.$2,500 gain D.$1,500 gain Question 3 of 20 5.0/ 5.0 Points If a corporation issues only one class of stock, it is called: A. common stock. B. treasury stock....

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  • by anjis • 
  • uploaded  10-12-2018
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