NINJA CPA REVIEW® NINJA Notes 2015 Financial Accounting & Reporting Table of Contents The N.I.N.J.A. Framework I. IFRS 8 II. Accounting Changes 19 III. Financial Reporting 20 IV. Bonds & Debt Restructure 38 V. Consolidations 47 VI. Deferred Taxes 50 VII. Derivatives, Hedging, & Translation 52 VIII. Fixed Assets 56 IX. Governmental Accounting 62 X. Personal Financial Statements, Segments, & Interim Reporting 73 XI. Partnership Accounting 76 XII. Inventory 79 XIII. Investments
Words: 11984 - Pages: 48
Final Exam Jessica ETH/316 Michael Scott Due June 30, 2014 Question #1 Introduction Ethics are considered the science in which one bases their beliefs, while morals are the choices made based on those beliefs. To be considered a virtuous person one must understand and demonstrate the “acceptable” beliefs of their society, by maintaining their personal character traits and standards, and by making and demonstrating good choices in their personal and professional lives. A person who
Words: 3010 - Pages: 13
and previews the main points to be discussed in the body of the speech. | III. I have learned a lot about my condition during the past three years, and I did additional research for this speech. IV. Today I would like to inform you about the nature of panic attacks, the people affected most often by them, and the options for treatment. | Including transitions ensures that the speaker has worked out how to connect one idea to the next. Notice that the transition is not included in the system
Words: 1547 - Pages: 7
the syllabus, it would be recommended that students should have done 'O' Level Business Studies 1.2 1.3 2 SYLLABUS AIMS The syllabus is intended to lead to courses that will encourage students to: 2.1 2.2 Understand and appreciate the nature and scope of business and its role in society; Develop critical understanding of organisations, the markets they serve and the process of adding value. This should involve consideration of the internal workings and management of organisations and
Words: 7797 - Pages: 32
Kampala International University Abdifatah Adan Egeh Course work material +256718275925 caloolgeele@hotmail.com Introduction The analysis of barriers to entry and exit is fundamental to the assessment of market power and market efficiency. A firm or firms may exercise market power for a significant period of time only if barriers to new entry exist. Thus in determining whether or not a proposed merger is against the public interest, or whether a firm (or firms) is abusing monopoly or
Words: 5265 - Pages: 22
MEMORANDUM TO: Professor Maria Nieto, CPA, MBA FROM: Hang Guo, Yi Gou, Sang Yin (Blue team) DATE: Feb. 16 2014 SUBJECT: SEC Group Project SEC Group Project Purpose: The purpose of this project is to help Blue Team to understand accounting concepts and become familiar with the contents of a company’s annual report, FORM 10-K filing with the Securities and Exchange Commission and a proxy statement for Google Inc. Source: Google Inc. SEC Filings, Form 10-K, http://www.sec.gov/Archives/edgar/data/1288776/000119312513028362/d452134d10k
Words: 3792 - Pages: 16
SECONDE Estelle Reims Management School - Tema 2003 Are all the GAAP required in the French context ? Why not ? Document de synthèse Electif : Advanced Issues in Accountancy. Aline HONORE Semaine du 13 au 15 Janvier 2003. Introduction 3 I. Les US GAAP, un référentiel qui semble incontournable. 3 1) Définition. 3 2) Petit historique… 4 3) Comment sont créées les normes américaines ? 4 3) Points Forts et Points faibles. 5 II. Les grands principes du référentiel comptable
Words: 2899 - Pages: 12
statement: 4 Revenue: 4 Share of result in associated: 4 Impairment Losses: 5 Other income and expenses: 5 Income Tax Expenses: 5 Earnings per share: 6 Consolidated statement of financial position: 6 Further Analysis: 8 Assets: 8 Goodwill and other intangible assets: 8 Property, Plant and Equipment: 8 Investments in Associates: 8 Other non-current assets: 8 Current Assets: 9 Total equity and liabilities: 9 Total equity: 9 Borrowing: 9 Taxation liabilities: 9 Consolidated
Words: 2198 - Pages: 9
Maximizing the intellectual capital of the organization Table of contents 1. Introduction……………………………………………………….3
Words: 2277 - Pages: 10
2009 annual report The DineEquity difference. differentiated brands. disciplined approach. dynamic leadership. dedication to being the best. Our commitment to differentiating the Applebee’s and IHOP brands drives everything we do. At DineEquity, we leverage the resources of the largest full-service restaurant company in the world with the agility to connect with guests on a local level. We are working harder than ever to energize the brands, optimize operations, expand our market share and
Words: 78864 - Pages: 316
