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Описание работы

Expenses that have been recognized in the income statement but are not yet contractually due
- taxes payable
- interest payable
- wages payable
- accrued warranty expense
assets, liabilities, owner's equity
Used to reduce the value of its controlling account
Obligations in the form of promissory notes owed to creditors and lenders. Can be reported as noncurrent liabilities if matures in over a year
Reports on the financial performance of a company over time
- An asset is impaired if its carrying value exceeds the recoverable amount
- (IFRS: recoverable amount of an asset is the greater of fair value less any selling costs, or its value in use)
- If impaired, asset is written down to its recoverable amount and a loss is recognized in income statement
- Loss recoveries allowed under IFRS but not GAAP
Start-up and training costs
Administrative overhead
Advertising and promotion costs
Relocation and reorganization costs
Termination costs
IFRS: assets that generate rental income or capital appreciation. Report at amortized cost (like PP&E) or fair value GAAP: no specific definition
to use the information in a company's financial statements, along with other relevant information, to make economic decisions.
Minority shareholders' pro-rata share of the net assets of a subsidiary that is not wholly owned by the parent
# shares that have actually been sold to shareholders
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.
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
State objective and context
Gather data
Process data
Analyze and interpret data
Report conclusions or recommendations
Update periodically
total assets / total equity (solvency)
cash + marketable securities + receivables / current liabilities --> liquidity
- Can be acquired separately or are the result of rights or privileges conveyed to their owner.
- Ex: patents, trademarks, and copyrights
- IFRS: Cost or revaluation (if active market exists) when purchased
- GAAP: Only cost model allowed
applies a constant rate of depreciation to an asset's (declining) book value each year
Revenue - Expenses = Net Income (or Net Loss)
Reports all changes in equity except for shareholder transactions
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