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IFRS_Quiz_Competition Nov 19 2011 (1)
Course: ACG 4101, Spring 2011School: FIU
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Word Count: 356
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Competition: Quiz International Financial Reporting Standards (IFRS) in ACG4101 General: This quiz will be graded in a scale of 30 points that will be converted to 3% bonus grade and will be added to your overall course grade. The competition is comprised of 30 multiple choice questions on different issues relating to IFRS. The quiz competition will be based on (a) IFRS issues covered in our syllabus and text book...
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Competition: Quiz International Financial Reporting Standards (IFRS) in ACG4101
General: This quiz will be graded in a scale of 30 points that will be converted to 3% bonus grade and will be added to your overall course grade. The competition is comprised of 30 multiple choice questions on different issues relating to IFRS. The quiz competition will be based on (a) IFRS issues covered in our syllabus and text book (summarized below), and (b) 2010 SEC statement on Global Accounting Standards (to be provided). Date and Time: November 19, 2011, Saturday immediately after the debate competition. Duration of the quiz competition is 30 minutes. Contents of the quiz syllabus: a) Following topics relating to the IFRS will be covered in ACG4101 syllabus: Chapters Topics Page references to your text book 1 SEC current position regarding IFRS o SEC roadmap, Page#11, 14, 21, 32 o 2010 SEC Statement, o SEC work-plan FASB convergence projects Accounting Standard Codification Fair-value accounting 3 Page# 122 Balance Sheet presentation: US GAAP vs. IFRS Segment Reporting: FASB ASC 280Page# 141 10-50-20 vs. IFRS No. 8. 4 Page# 174 Income Statement presentation: US GAAP vs. IFRS Page# 182 Discontinued operation: difference in definition of component (FASB Staff position 144-d 2009, recent initiative to change (ED) Extraordinary IAS items: 1 as amended Page# 187 Comprehensive Income presentation Classification of cash flow items Proposed presentation format for Income statement and Statement of Page# 195 Page# 199-200 Page# 204-205
5
Cash Flows Revenue recognition concepts and standards: recent joint initiatives by the FASB and IASB; Long Term Construction Contract: IAS No 11 How cash and cash equivalents are treated: off-setting bank overdrafts with cash balance. Accounts Receivables and notes receivables: disclosures and fair-value options. IFRS No. 9
Page# 237, 262
Page# 256 Page# 341
7
Page# 356
8 and 9
Transfer of receivables: conceptual basis Page# 364 for accounting choice and applications Page# 411 Use of LIFO LCM determination difference, and inventory write-down and reversal: IAS 2 R&D expense: Splitting research vs. development expenditure. Software development costs Fair-value option and revaluation of PPE, biological assets and Intangible assets Page# 453
10 and 11
Page# 532
Page# 568, 571, 573 Page# 583-4, 586, 592 Pages# 636,638-40, 644, 653-54.
12
Impairment of PPE Accounting for investments: (IFRS No. 9) o When investors lack significant influence; o Transfer between categories o Cost method and Equity method
b) 2010 SEC statement on Global Accounting Standards (to be provided).
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