Ifrs consolidated Study guides, Class notes & Summaries
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Test Bank for Advanced Financial Accounting Canadian 7th Edition By Beechy
- Exam (elaborations) • 383 pages • 2023
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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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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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FAC2602 EXAM PACK 2023 LATEST QUESTIONS WITH ANSWERS
- Exam (elaborations) • 207 pages • 2023
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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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Advanced Accounting Final EXAM 100% solved
- Exam (elaborations) • 3 pages • 2024
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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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Wall Street Prep Accounting Crash Course Exam 2023 with complete solutions
- Exam (elaborations) • 24 pages • 2024
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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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Conceptual Framework & IFRS CPA Review
- Other • 933 pages • 2023
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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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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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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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Test Bank for Advanced Accounting in Canada 1st Edition by Nathalie Johnstone
- Exam (elaborations) • 307 pages • 2022
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Test Bank for Advanced Accounting in Canada 1ce 1st Edition by Nathalie Johnstone; Kristie Dewald. ISBN-13: 3906 
 
Full chapters test bank includes MCQs for all chapters 
 
1 Introduction to Advanced Financial Accounting 
Canadian Accounting Standards 
IFRS versus ASPE Presentation in This Textbook 
Special Note on Financial Statement Presentation 
Classification of Intercorporate Investments 
Investment Classification 
Classification—Non-Strategic Passive Investments 
Classification—Strate...
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Wall Street Prep: Analyzing Financial Reports, Complete solution
- Exam (elaborations) • 9 pages • 2023
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Wall Street Prep: Analyzing Financial Reports, Complete solution 
 
Securities and Exchange Commission 
Public companies must submit quarterly and annual filings with the SEC, which makes these available to the public 
Also requires companies disclose when there's a merger, a sale of securities, a shareholder vote, buying and selling of shares by management and insiders, etc. 
Finding Financial Reports 
SEC makes filings public information 
Also: 
Company website 
Data services 
Primary Filings...
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