Вопросы по дисциплине:
Финансовый учет
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| № | Вопрос | Действия |
|---|---|---|
| 311 | income statement items and changes in balance sheet accounts | Открыть |
| 312 | Principal portion of debt due within a year or operating cycle, whichever is greater | Открыть |
| 313 | Tangible assets used in the production of goods and services. - IFRS: cost model or revaluation - GAAP: only cost model | Открыть |
| 314 | The liability created by receiving cash in advance. Does not require a future outflow of cash like accounts payable. May be an indication of future growth as the revenue will eventually be recognized in the income statement. | Открыть |
| 315 | Securities having the potential to increase common shares outstanding; examples are options, rights, convertible bonds, and convertible preferred stock. | Открыть |
| 316 | Reported at fair value less any accumulated depreciation Changes in fair value reflected in shareholders' equity, and sometimes may be recognized in the income statement | Открыть |
| 317 | Reports the company's cash receipts and payment | Открыть |
| 318 | Securities, which upon conversion or exercise, increase earnings per share (or reduce the loss per share). Companies with complex capital structures will not report diluted EPS if the securities in their capital structure are antidilutive; they will report only the basic EPS number. | Открыть |
| 319 | Identify the contract(s) with a customer. Identify the separate or distinct performance obligations in the contract. Determine the transaction price. Allocate the transaction price to the performance obligations in the contract. Recognize revenue when (or as) the entity satisfies a performance obligation. | Открыть |
| 320 | Amount that remains after the direct costs of producing a good are subtracted from revenue | Открыть |