	Financial Statements for IFRS and US GAAP

Financial Statements for IFRS and US GAAP

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	価格	600円	ダウンロード
	ｼﾞｬﾝﾙ	ファイナンス
	サイズ	1.3MB
	開発者	Pinfolio LLC
	順位	ｼﾞｬﾝﾙ別： --- 総合： ---
	ﾘﾘｰｽ日	2012-08-30 02:57:46
	評価	評価が取得できませんでした。
	互換性	iOS 5.0以降が必要です。 iPhone、iPad および iPod touch 対応。

50 Questions on
Financial Statements for IFRS and US GAAP

App Description:
This app provides a review of the formats and components of financial statements required by IFRS and US GAAP.

Basic concepts are structured in a question-and-answer format for instant application to real-world analysis.

Read questions and answers in "Review Mode" first and then test your understanding by using the "Quiz Mode" feature. You can switch between review and quiz modes at any time.

Readers can create their own notes in the "My Notes" tab.

The text of this app and notes created by readers can be viewed through a web browser on any notebook or desktop computer connected to the same WiFi network.

This app was designed to help:
(1) Students who are currently taking an accounting course;
(2) Students who wish to refresh their knowledge of financial statements; and
(3) Business professionals who would like to review financial statements.

The contents of this app are organized as follows:

Section I. Overview of Financial Statements

Q1. List of financial statements
. Q1-1. US GAAP
Q2. Comparative financial statements
Q3. Accrual basis of accounting
Q4. Profit or loss
Q5. Comprehensive income
. Q5-1. Examples of other comprehensive income

Section II. Formats of Financial Statements

Q6. Multiple-step statement of profit or loss
. Q6-1. IFRS Format Exercise
. Q6-2. US GAAP Format Exercise
Q7. Classified statement of financial position
. Q7-1. IFRS Format
. Q7-2. US GAAP Format
Q8. Statement of cash flows
. Q8-1. IFRS Format
. Q8-2. US GAAP Format
Q9. Statement of changes in equity

Section III. Components of Financial Statements

Q10. Elements of financial statements

Section III-1. Profit or Loss

Q11. Revenue recognition
Q12. Expense recognition
Q13. Gross profit
. Q13-1. Cost of sales
Q14. Operating profit
Q15. Profit or loss from continuing operations
Q16. Profit or loss from discontinued operations
Q17. Extraordinary items
Q18. Profit or loss before income taxes
Q19. Income taxes expense
Q20. Profit or loss
Q21. Earnings per Share (EPS)

Section III-2. Other Comprehensive Income

Q22. Other comprehensive income
Q23. Comprehensive income

Section III-3. Assets

Q24. Current assets
. Q24-1. Examples of current assets
Q25. Cash and cash equivalents
Q26. Trade receivables
. Q26-1. Allowance for doubtful accounts
Q27. Inventory
. Q27-1. Last-in, First-out (LIFO)
. Q27-2. Net Realizable Value (NRV)
. Q27-3. Reversal of write down
Q28. Prepaid expenses
Q29. Financial assets
Q30. Non-current assets
Q31. Property, plant and equipment
. Q31-1. Accumulated depreciation
. Q31-2. Impairment loss
. Q31-3. Revaluation model
Q32. Intangible assets
. Q32-1. Internally developed intangible assets
Q33. Investment assets
. Q33-1. Investments in associates

Section III-4. Liabilities

Q34. Current liabilities
. Q34-1. Examples of current liabilities
Q35. Non-current liabilities
Q36. Bonds payable
Q37. Contingent liability

Section III-5. Equity

Q38. Equity accounts
Q39. Share capital
. Q39-1. Issuance of shares
. Q39-2. Treasury shares
Q40. Retained earnings
Q41. Non-controlling interests
. Q41-1. Measurement of non-controlling interests

Section III-6. Operating, Investing and Financing Activities

Q42. Cash flows from operating activities
Q43. Cash flows from investing activities
Q44. Cash flows from financing activities

Section IV. Review Questions

Q45. List of financial statements
. Q45-1. US GAAP
Q46. Statement of profit or loss
Q47. Statement of comprehensive income
Q48. Statement of financial position
Q49. Statement of cash flows
Q50. Integrated case