Pfrs - Study guides, Class notes & Summaries
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CMFO Exam Question Bank (A+ GRADED)
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True correct answers T/F: Due from State of New Jersey for Senior citizen Deductions can be anticipated as a revenue in the current fund budget as non-cash surplus 
 
retirement of serial bonds correct answers Trust Assessment Fund cash is first pledged to: 
 
quarterly basis correct answers Municipal Library Levy is paid on a 
 
True correct answers T/F: budget transfers from Capital Improvement Fund are not permitted 
 
Corrective Action Plan correct answers Finding/Condition; Recommendation; ...
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CFAS Reviewer for Chapter 2 questions with correct answers
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What is the Conceptual Framework for Financial Reporting? - correct answer It is a framework that describes the objective of, and the concepts for, general purpose financial reporting 
 
Who revises the Conceptual Framework for Financial Reporting? - correct answer IASB 
 
What are the 3 purposes of the Conceptual Framework? - correct answer (a) Assist the IASB to develop IFRS that are based on consistent concepts 
(b) Assist preparers to develop consistent accounting policies when no Standard a...
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INCOME TAXES
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Objective of PAS 12 
The objective of PAS 12 is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for the current and future tax consequences of: 
a.	The future recovery or settlement of the carrying amount of assets or liabilities that are recognized in an entity’s statement of financial position; and 
 
b.	Transactions and other events of the current period that are recognized in an entity’s financial statements. 
...
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Financial Accounting & Reporting with correct answers
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Financial Accounting & Reporting with correct answers 
 
 
External transactions - What are those transactions economic events involving one entity and another entity? 
 
Internal transactions (production and casualty loss) - These are economic events involving the entity only. 
 
Measuring - This accounting process involves the accountable economic transactions and events as to Assigning of Peso Amounts 
 
Other assets - Advances to employees is under what line item in the balance she...
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Kinetics Quiz 3 Study Set correctly answered 2023
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Kinetics Quiz 3 Study Set correctly answered 2023As the relative costs of the reactor increase, which of the following are generally expected to be true for positive order reactions? 
a. The reactor volume will need to be larger 
b. Higher conversions will generally be optimal 
c. A CSTR will be desirable over a PFR 
d. Lower conversions will generally be optimal 
e. None of the above 
d. Lower conversions will generally be optimal 
If reactor costs are relatively expensive as compared to the ot...
Too much month left at the end of the money?
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Kinetics Quiz 3 Study Set Question with complete solution 2023
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Kinetics Quiz 3 Study Set Question with complete solution 2023As the relative costs of the reactor increase, which of the following are generally expected to be true for positive order reactions? 
a. The reactor volume will need to be larger 
b. Higher conversions will generally be optimal 
c. A CSTR will be desirable over a PFR 
d. Lower conversions will generally be optimal 
e. None of the above 
d. Lower conversions will generally be optimal 
If reactor costs are relatively expensive as compa...
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ACCCOB2 EX 1-3, EX 1-4 TEST
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ACCCOB2 EX 1-3, EX 1-4 TEST...
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FINANCIAL ACCOUNTING THEORY - TEST BANK 80102016 - 2
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FINANCIAL ACCOUNTING THEORY - TEST BANK 
1.	The objectives of financial reporting are based on 
a.	Generally accepted accounting principles 
b.	Reporting for regulators 
c.	The need for conservatism 
d.	The needs of the users of the information 
 
2.	The relevance of providing information in financial statements is subject to the constraint of 
a.	Comparability 
b.	Cost-benefit 
c.	Reliability 
d.	Faithful representation 
 
3.	Which of the following is an enhancing quality that relates to both ...
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CFAS Reviewer for Chapter 2 questions with correct answers
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What is the Conceptual Framework for Financial Reporting? - correct answer It is a framework that describes the objective of, and the concepts for, general purpose financial reporting 
 
Who revises the Conceptual Framework for Financial Reporting? - correct answer IASB 
 
What are the 3 purposes of the Conceptual Framework? - correct answer (a) Assist the IASB to develop IFRS that are based on consistent concepts 
(b) Assist preparers to develop consistent accounting policies when no Standard a...
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Evaluated CFAs Revision Questions
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Evaluated CFAs Revision Questions 
Which statement is incorrect regarding the Conceptual Framework for Financial 
Reporting? 
A. Describes the objective of, and the concepts for, general purpose financial reporting 
B. Serves as a guide in developing future PFRSs and as a guide to resolving 
accounting issues that are not addressed directly in existing PFRSs 
C. Is not a PFRS and hence does not define standards for any particular measurement 
or disclosure nature 
D. Prevails in cases where t...
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