Acc 521 Question Paper

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ACC 521.600 PRESENTATION SCHEDULE SPRING 2015 FOR STUDENTS ON INTERNSHIPS: YOU ARE RESPONSIBLE FOR ALL CHAPTERS MISSED. YOU MUST TURN IN A SUMMARY OF EACH CHAPTER AND ANSWERS TO ALL QUESTIONS AT THE END OF EACH CHAPTER. DATE GROUP TOPIC FEB 9 WINDHAM CH. 13 EMPLOYEE BENEFITS (in class) COOK CH. 4 INVENTORY (ME) FEB 16 ROBERTS CH. 27 IMPAIRMENT OF ASSEST FEB 23 JONES CH. 9 INCOME TAXES MAR 2 LIVINGSTON CH. 10 PP & E MAR 9 JARRETT CH. 5 STATEMENT OF CASH FLOWS MAR 23 ARNETT CH. 11 LEASES MAR 30 HERNANDEZ CH. 28 PROVISIONS, CONTINGENT LIAB. & CONTIGENT ASSETS APR 6 ARYAL CH. 12 REVENUE APR 13 APR 20 BELROSE CH. 29 INTANGIBLE ASSESTS APR 27 MCWHORTER CH. 3 PRESENTATION OF FINANCIAL STATEMENTS MAY 4 MAY 11 FEB 16 ROBERTS CH. 27 IMPAIRMENT OF ASSETS Summary…show more content…
They also both break down into activities and both have the indirect and direct methods of reporting. Overdrafts from a bank are not included in the statement under GAAP while they can be IFRS. For GAAP, components of a transaction are classified on the main source of cash flow. In IFRS, those components within a transaction are classified separately. GAAP is more specific within each category while IFRS is more flexible. Under GAAP, both the indirect and direct method net income must be reconciled to net flows from operating activities while IFRS only requires reconciliation under the indirect method. IFRS requires the two most recent years to be presented while GAAP does not. Disclosure under IFRS is required for cash flows from discontinued operations. GAAP prohibits presentation of cash flow per share while IFRS does not explicitly prohibit it. GAAP says: interest classifies as operating, dividends classify as operating, and dividends paid are classified as financing. IFRS requires that each of the three be reported in a consistent
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