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Все вопросы
- State objective and context Gather data Process data Analyze and interpret data Report conclusions or recommendations Update periodically #321
- total assets / total equity (solvency) #322
- cash + marketable securities + receivables / current liabilities --> liquidity #323
- - Can be acquired separately or are the result of rights or privileges conveyed to their owner. - Ex: patents, trademarks, and copyrights - IFRS: Cost or revaluation (if active market exists) when purchased - GAAP: Only cost model allowed #324
- Used to reduce the value of its controlling account #325
- Obligations in the form of promissory notes owed to creditors and lenders. Can be reported as noncurrent liabilities if matures in over a year #326
- Reports on the financial performance of a company over time #327
- applies a constant rate of depreciation to an asset's (declining) book value each year #328
- Revenue - Expenses = Net Income (or Net Loss) #329
- Reports all changes in equity except for shareholder transactions #330