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The flashcards related to other financial issues will cover these
topics:
- Statement of Cash Flows
- Benefits of a statement of cash flows, three categories of cash
receipts and disbursements, operating activities, investing activities,
financing activities, two methods of cash flow statement preparation,
reconciling net income to net cash flow, categories of operating
cash receipts and payments, accounts receivable right-offs, payment
of interest and income taxes, nonclassified transactions, foreign
currency cash flows.
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- Business Combinations
- Significant influence, cost method, equity method, three main
ingredients comprising subsidiary retained earnings, conversion
of cost method to equity method, consolidated financial statements,
main characteristics of purchase method, costs of acquired assets,
cost of investment vs. net worth, work paper entries, minority
interest, elimination of intercompany profits, two methods of
reporting minority interest, journal entries to eliminate intercompany
profit, main types of intercompany transactions.
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- Changing Prices
- Historical cost financials, current cost, constant dollar, monetary
vs. nonmonetary balance sheet items, effects of monetary assets
and liabilities during inflationary times, formula to convert
nonmonetary accounts to current year's average prices, purchasing
power gain or loss, adjustment of depreciation expense to current
year's prices.
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- Foreign Currency Translation
- Functional currency, indicators determining functional currency,
foreign currency translation, two steps of foreign currency translation,
two categories of exchange rates, four money price exchanges,
rates used for money price exchanges, translation from functional
currency to reporting currency, recognition of gain or loss on
translation, highly inflationary environments, foreign currency
transactions, forward exchange contracts.
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- Segment Reporting
- Disposal of a segment, dominant segment test, sales to major
customer test, 75% of revenue test, industry segments considered
reportable entities.
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- Derivatives
- Different types of derivatives, two types of swap contracts,
disclosure requirements for financial instruments, special disclosure
requirements for derivatives.
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- Personal Financial Statements
- Valuation of assets and liabilities on personal financial statements,
basis of accounting for personal financial statements, main types
of personal financial statements, use of a specialist in a personal
financial statement engagement, disclosure of significant business
interests.
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