Difference between revisions of "Odomirok.22-23-GAAP"
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! style="width: 175px;" | reference !! part (a) !! part (b) !! part (c) !! part (d) | ! style="width: 175px;" | reference !! part (a) !! part (b) !! part (c) !! part (d) | ||
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| + | | [https://www.battleacts6us.ca/pdf/Exam_(2018_1-Spring)/(2018_1-Spring)_(19).pdf <span style='font-size: 12px; background-color: yellow; border: solid; border-width: 1px; border-radius: 5px; padding: 2px 5px 2px 5px; margin: 5px;'>E</span>] <span style="color: red;">'''(2018.Spring #19)'''</span> | ||
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| [https://www.battleacts6us.ca/pdf/Exam_(2017_2-Fall)/(2017_2-Fall)_(12).pdf <span style='font-size: 12px; background-color: yellow; border: solid; border-width: 1px; border-radius: 5px; padding: 2px 5px 2px 5px; margin: 5px;'>E</span>] <span style="color: red;">'''(2017.Fall #12)'''</span> | | [https://www.battleacts6us.ca/pdf/Exam_(2017_2-Fall)/(2017_2-Fall)_(12).pdf <span style='font-size: 12px; background-color: yellow; border: solid; border-width: 1px; border-radius: 5px; padding: 2px 5px 2px 5px; margin: 5px;'>E</span>] <span style="color: red;">'''(2017.Fall #12)'''</span> | ||
Revision as of 21:04, 20 November 2018
Chapter 22 is about U.S. GAAP accounting. Chapter 23 is about Fair Value Under Purchase GAAP.
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BattleTable
Based on past exams, the main things you need to know (in rough order of importance) are:
reference part (a) part (b) part (c) part (d) E (2018.Spring #19) E (2017.Fall #12) SAP: B/S & I/S items GAAP: B/S & I/S items E (2017.Fall #19) GAAP: components of, and methodology for calculating, fair value of liabilities SAP v GAAP: goodwill E (2017.Fall #20) SAP v GAAP: purpose SAP v GAAP: acquisition costs, nonadmitted assets E (2016.Fall #18) calculate: GAAP value of goodwill using cost of capital (3.25 pts) SAP: calculation & amortization of goodwill E (2016.Spring #15) E (2014.Fall #15) calculate: surplus (6 pts) E (2014.Fall #19) calculate: GAAP surplus (3.25 pts) SAP v GAAP: B/S items E (2014.Spring #21) SAP v GAAP: intended user SAP v GAAP: DAC, discounting losses SAP v GAAP: justify part (b) given answer to part (a) general: why rent furniture (versus buy) E (2014.Spring #22) E (2014.Spring #23) calculate: 10-yr loss development table general: comment on accuracy of loss & DCC reserves E (2012.Fall #23)
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Memorize:
Conceptual:
Calculational:
