CFAS-PRELIM
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80 Terms
What is accounting
What is identifying?
What is External events?
Internal events
What is used for measuring?
What is communicating?
What is Fundamental Accounting Concepts?
What is double-entry system?
What is going concern?
What is Separate Entity?
What is Stable Monetary?
What is Time Period?
What is Accrual Basis?
What is Accounting Principle?
What is materiality?
What is Prudence/Conservatism?
What is Expense Recognition?
What is Matching Concept?
What is Systematic Allocation?
What is Immediate Recognition?
Accounting stardard-Setting & Regulation - Philippine
What is BOA?
What is SEC?
What is BIR?
What is BSP?
What is Conceptual Framework?
What is Hierarchy when making accounting judge
What is Objective of Financial Reporting?
Qualitative Characteristic of Financial Information?
Fundamental Qualitative Characteristics?
What is Relevance?
What is Predictive value?
What is confirmatory value?
What is faithful representation?
Enchancing Qualitative Characteristics?
What is Comparability?
What is Verifiability?
What is Timeless?
What is Understandability?
What is Elements of Financial Statement?
What is Asset?
What is Liability?
What is Equity?
What is Income?
What is Expense?
What is Recognition?
What is Derecognition?
What is the measurement basis?
What is Current Value, Fair Value, Value in Use, Fulfillment, Current Cost
What is Presentation and Disclosure?
What is classification?
What is Aggregation?
What is offsetting?
What is Concepts Capital?
What is Financial Concept of Capital?
What is Physical Concept of Capital?
What is Shareholders Equity?
What is Contribute Capital?
What is Retained Earning?
What is OCI?
What is treasury shares?
What is Classes of shares?
What is ordinary shares?
What is prefence shares?
What is share value & legal capital?
What is Legal Capital?
What is Subscribed Shares
What is Delinquent Shares?
What is Treasury Shares?
What is Donations to the corporation?
What is Donated Assets?
What us Donated Shares?
What is Share Split?
What is Split-up?
What is Split-down?
What is Redeemable preference shares?
What is Collable/Covertible shares?
What is share warrants?
What is preemptive rights?
What is high-yield comparison?