Accounting Theory Seminar Flashcards

Decks in this Class (9):

• Class 1 Slides

  Class 1 Slides

  Sample Cards:

  why is financial reporting important,

  what is accounting theory,

  why is accounting policy making politica
  12 Cards
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• Class 2 Slides

  Class 2 Slides

  Sample Cards:

  what are the arguments for regulation of,

  what market failures support the argumen,

  why does regulation exist
  6 Cards
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• Class 3 Slides

  Class 3 Slides

  Sample Cards:

  what is the conceptual framework,

  why do we need a conceptual framework in
  2 Cards
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• Class 4 Slides

  Class 4 Slides

  Sample Cards:

  what are the consequences of earnings re,

  what does the realization principle stat
  2 Cards
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• Class 6 Slides

  Class 6 Slides

  Sample Cards:

  what is earnings quality,

  what is earnings management,

  what are some types of earnings manageme
  6 Cards
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• Class 7 Slides

  Class 7 Slides

  Sample Cards:

  how can one detect earnings management,

  describe the fair value hierarchy,

  what are the arguments supporting fv acc
  4 Cards
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• Class 8 Slides

  Class 8 Slides

  Sample Cards:

  why was sfas no 142 asc 350 20 issued,

  how do the changes in sfas 142 asc 350 2,

  what is the process to determine if good
  4 Cards
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• Class 11 Slides

  Class 11 Slides

  Sample Cards:

  what is the difference between fc transa,

  what is the objective of fc translation,

  when are the current and temporal method
  3 Cards
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• Questions From Readings

  Questions from Readings

  Sample Cards:

  according to adam smith what is the fact,

  what is the fasb s rationale for expensi,

  what is the difference between principle
  13 Cards
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