Pfrs - Study guides, Class notes & Summaries
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IAS 12 - Income Taxes
- Exam (elaborations) • 5 pages • 2024
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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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ACCCOB2 - Chapter 1: Introduction to Financial Accounting Study Guide
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ACCCOB2 - Chapter 1: Introduction to 
Financial Accounting Study Guide 
Accounting - Answer-The art of recording, classifying, and summarizing in a significant manner and 
in terms of money, transactions and events which are, in part at least, of a financial character, and 
interpreting the results thereof. 
Helps an entity, be if for prof or otherwise, to summarize its transactions and communicate them in a 
way that will be understood by its intended users. 
Primary Users - Answer-Needs accoun...
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FINANCIAL ACCOUNTING THEORY - TEST BANK 80102016 - 2
- Exam (elaborations) • 267 pages • 2024
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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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NCA QUIZ 3 |FINAL EXAM, COMPLETE WITH CORRECT ANSWERS
- Exam (elaborations) • 10 pages • 2024
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NCA QUIZ 3 |FINAL EXAM, COMPLETE WITH CORRECT ANSWERS 
 
1.	Noncurrent asset or disposal group is classified as “held for sale” when the asset is available for immediate sale and the sale is highly probable. For the sale to be highly probable, (choose the incorrect one) 
a.	Management must be committed to a plan to sell the asset 
b.	An active program to locate a buyer and the complete the plan must have been initiated. 
c.	The asset must be actively marketed for sale at a reasonable price i...
Too much month left at the end of the money?
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Practice cfas exam questions with complete solutions
- Exam (elaborations) • 7 pages • 2022
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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 there is conflict with a PFRS Correc...
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CFAS Conceptual Framework (Millan&Valix)| 223 questions| with complete solutions
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A complete, comprehensive and single document promulgated by the International Accounting Standards Board. Correct Answer: Conceptual Framework for Financial Reporting 
 
A summary of the terms and concepts that underlie the preparation and presentation of financial statements for external users. It is also an attempt to provide an overall theoretical foundation for accounting. Correct Answer: Conceptual Framework 
 
Intended to guide standard-setters, preparers and users of financial informat...
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Financial Accounting & Reporting with correct answers
- Exam (elaborations) • 15 pages • 2024
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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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CMFO HOMMA THEORY With 233 Questions And Answers
- Exam (elaborations) • 24 pages • 2023
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True or False: Due from State of NJ for Sr. Citizen deduction can be anticipated as a revenue in the current fund budget as non-cash surplus. - ️️True--Need approval from DLGS for non-cash surplus. 
 
Trust Assessment fund cash is first pledged to: - ️️1. Retirement of serial bonds 2. general capital 3. general taxpayers 
 
Municipal Library is paid on a __________________ Basis - ️️Quarterly Basis 
 
True or False: Budget transfer from the Capital Improvement Fund are not permitted ...
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	NCA QUIZ 3 |FINAL EXAM, COMPLETE WITH CORRECT ANSWERS
- Exam (elaborations) • 10 pages • 2024
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NCA QUIZ 3 |FINAL EXAM, COMPLETE WITH CORRECT ANSWERS 
 
1.	Noncurrent asset or disposal group is classified as “held for sale” when the asset is available for immediate sale and the sale is highly probable. For the sale to be highly probable, (choose the incorrect one) 
a.	Management must be committed to a plan to sell the asset 
b.	An active program to locate a buyer and the complete the plan must have been initiated. 
c.	The asset must be actively marketed for sale at a reasonable price i...
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