Pfrs - Study guides, Class notes & Summaries
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CFAS PAS 1 Presentation of Financial Statements (Millan&Valix)2022
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CFAS PAS 1 Presentation of Financial Statements (Millan&Valix)2022PAS 1 Presentation of Financial Statements 
Prescribes the basis for the presentation of general purpose financial statements, the guidelines for their structure, and the minimum requirements for their content to ensure comparability. 
 
 
 
Financial Statements 
Are the structured representation of an entity's financial position and results of its operations.(PAS 1 Paragraph 9) 
 
 
 
Financial Statements 
These are the end prod...
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Class notes CFA - Chartered Financial Analyst
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Class notes CFA 
 
 
1.Insurance Risk - answerThe significant risk that is transferred from policy holder to the issuer if insurance contract is 
 
At the date of transition to PFRSs - answerThe application of PFRS starts 
 
The price paid to acquire the asset - answerIn PFRS 13, the fair value at initial recognition is 
 
Its term have been modified and the modification is not substantive - answerAccording to PFRS 17, an insurance contract is not derecognized when 
 
Only to first time adopters...
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ACCCOB2 Reviewer Study Guide
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ACCCOB2 Reviewer Study Guide 
Accounting - Answer-the process of identifying, measuring, and communicating economic 
information to permit informed judgment and decisions by users of information. 
Identifying - Answer-the process of analyzing events and transactions to determine whether or not 
they will be recognized. only accountable events are recognized. 
Measuring - Answer-involves assigning numbers, normally in monetary forms, to the economic 
transactions or events. 
Communicating - Answe...
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CMFO HOMMA THEORY QUESTIONS AND ANSWERS
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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. - ANSWER True--Need approval from DLGS for non-cash surplus. 
 
Trust Assessment fund cash is first pledged to: - ANSWER 1. Retirement of serial bonds 2. general capital 3. general taxpayers 
 
Municipal Library is paid on a __________________ Basis - ANSWER Quarterly Basis 
 
True or False: Budget transfer from the Capital Improvement Fund are not permitt...
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CMFO Exam Question Bank with Answers
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True - 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 - Trust Assessment Fund cash is first pledged to: 
quarterly basis - Municipal Library Levy is paid on a 
True - T/F: budget transfers from Capital Improvement Fund are not permitted 
Corrective Action Plan - Finding/Condition; Recommendation; explanation & corrective 
action; implementation date 
tax collector - ______...
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99 CFAS- Final Exam Questions with Correct Answers. Rated A
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99 CFAS- Final Exam Questions with Correct Answers. Rated A 
Document Content and Description Below 
99 CFAS- Final Exam Questions with Correct Answers If doing so eliminates or reduces an accounting mismatch >>>Under what condition can an entity classify financial asset that meets the amortized c ost criteria at FVPL? Integral part of the entity's basic financial statements >>>An entity shall prepare and present a statement of cash flows as Cost of designing product for speci...
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Business Combination / Tutor for Accounting Business Combinations 2024 LATEST UPDATE GRADED A+ Business Combination - ANS-A transaction or other event in which an acquirer obtains control of one or more businesses Business Co
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Business Combination / Tutor for Accounting Business Combinations 2024 LATEST UPDATE GRADED A+ 
 
 
 
 
 
 
 
 
 
 
 
 
 
Business Combination - ANS-A transaction or other event in which an acquirer obtains control of one or more businesses 
 
Business Combination - ANS-'true mergers' or mergers of equal 
 
Business - ANS-integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing goods or services to customers, generati...
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CHEN 4830 Exam 2 Questions And Explanations Of Answers2024.
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14.2 - As 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 are true - correct answer (d) Lower conversions will generally be optimal. If reactor costs are relatively expensive as compared to the othe...
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CFAS- Final Exam 2022/2023 with 100% c0rrect answers
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If doing so eliminates or reduces an accounting mismatch 
Under what condition can an entity classify financial asset that meets the amortized cost criteria at FVPL? 
 
 
 
Integral part of the entity's basic financial statements 
An entity shall prepare and present a statement of cash flows as 
 
 
 
 
 
 
00:03 
01:17 
Cost of designing product for specific customers 
Costs incurred in bringing the inventory to the present location and condition include 
 
 
 
C. Production of agricultural pr...
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99 CFAS- Final Exam Questions with Correct Answers
- Exam (elaborations) • 14 pages • 2023
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99 CFAS- Final Exam Questions with 
Correct Answers 
If doing so eliminates or reduces an accounting mismatch >>>Under what condition can 
an entity classify financial asset that meets the amortized cost criteria at FVPL? 
Integral part of the entity's basic financial statements >>>An entity shall prepare and 
present a statement of cash flows as 
Cost of designing product for specific customers >>>Costs incurred in bringing the 
inventory to the present location ...
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