📚
Все вопросы
- Start-up and training costs Administrative overhead Advertising and promotion costs Relocation and reorganization costs Termination costs #311
- IFRS: assets that generate rental income or capital appreciation. Report at amortized cost (like PP&E) or fair value GAAP: no specific definition #312
- Results in COGS between LIFO and FIFO #313
- to use the information in a company's financial statements, along with other relevant information, to make economic decisions. #314
- Minority shareholders' pro-rata share of the net assets of a subsidiary that is not wholly owned by the parent #315
- the earnings per share a company would have based on the total number of shares including the effects of all stock options and convertible bonds #316
- # shares that have actually been sold to shareholders #317
- Obligations that will be satisfied within one year or one operating cycle, whichever is greater. Meets any of the following criteria: - Settlement is expected during the normal operating cycle. - Settlement is expected within one year. - Held primarily for trading purposes. - There is not an unconditional right to defer settlement for more than one year. #318
- Revenues: inflows from delivering or producing goods/services Expenses: outflows for delivering or producing goods/services or other operations Other income: gains that may not arise from normal business #319
- assets, liabilities, owner's equity #320