【實用財經app】Financial Statements for IFRS and US GAAP|最夯免費app-綠色工廠好玩App

50 Questions on Financial Statements for IFRS and US GAAPApp Description:This app provides a review of the formats and components of financial statements required by IFRS and US GAAP. Basic concepts are structured in a question-and-answer format for instant application to real-world analysis. Read questions and answers in "Review Mode" first and then test your understanding by using the "Quiz Mode" feature. You can switch between review and quiz modes at any time. Readers can create their own notes in the "My Notes" tab. The text of this app and notes created by readers can be viewed through a web browser on any notebook or desktop computer connected to the same WiFi network. This app was designed to help:(1) Students who are currently taking an accounting course;(2) Students who wish to refresh their knowledge of financial statements; and(3) Business professionals who would like to review financial statements. The contents of this app are organized as follows: Section I. Overview of Financial Statements Q1. List of financial statements. Q1-1. US GAAPQ2. Comparative financial statementsQ3. Accrual basis of accountingQ4. Profit or lossQ5. Comprehensive income. Q5-1. Examples of other comprehensive income Section II. Formats of Financial Statements Q6. Multiple-step statement of profit or loss. Q6-1. IFRS Format Exercise. Q6-2. US GAAP Format ExerciseQ7. Classified statement of financial position. Q7-1. IFRS Format. Q7-2. US GAAP FormatQ8. Statement of cash flows. Q8-1. IFRS Format. Q8-2. US GAAP FormatQ9. Statement of changes in equity Section III. Components of Financial Statements Q10. Elements of financial statements Section III-1. Profit or Loss Q11. Revenue recognitionQ12. Expense recognitionQ13. Gross profit. Q13-1. Cost of salesQ14. Operating profitQ15. Profit or loss from continuing operationsQ16. Profit or loss from discontinued operationsQ17. Extraordinary itemsQ18. Profit or loss before income taxesQ19. Income taxes expenseQ20. Profit or lossQ21. Earnings per Share (EPS) Section III-2. Other Comprehensive Income Q22. Other comprehensive incomeQ23. Comprehensive income Section III-3. Assets Q24. Current assets. Q24-1. Examples of current assetsQ25. Cash and cash equivalentsQ26. Trade receivables. Q26-1. Allowance for doubtful accountsQ27. Inventory. Q27-1. Last-in, First-out (LIFO). Q27-2. Net Realizable Value (NRV). Q27-3. Reversal of write downQ28. Prepaid expensesQ29. Financial assetsQ30. Non-current assetsQ31. Property, plant and equipment. Q31-1. Accumulated depreciation. Q31-2. Impairment loss. Q31-3. Revaluation modelQ32. Intangible assets. Q32-1. Internally developed intangible assetsQ33. Investment assets. Q33-1. Investments in associates Section III-4. Liabilities Q34. Current liabilities. Q34-1. Examples of current liabilitiesQ35. Non-current liabilitiesQ36. Bonds payableQ37. Contingent liability Section III-5. Equity Q38. Equity accountsQ39. Share capital. Q39-1. Issuance of shares. Q39-2. Treasury sharesQ40. Retained earningsQ41. Non-controlling interests. Q41-1. Measurement of non-controlling interests Section III-6. Operating, Investing and Financing Activities Q42. Cash flows from operating activitiesQ43. Cash flows from investing activitiesQ44. Cash flows from financing activities Section IV. Review Questions Q45. List of financial statements. Q45-1. US GAAPQ46. Statement of profit or lossQ47. Statement of comprehensive incomeQ48. Statement of financial positionQ49. Statement of cash flowsQ50. Integrated case