Miscellaneous Quiz / Accounting #3

Random Miscellaneous Quiz

QUIZ: Can you name the Accounting #3?

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Score 0/20 Timer 10:00
IASB/FASB draft changes
IASB/FASB lease accounting standards conflict
Illustration of controversy
Historical importance of change
Evidence that disclosure/recognition of leases doesn't make much diff to costs of debt/equity
Rules v Principles based
LEasing alternative to borrowing therefore financing expense
Rules overview
Questions principle based
Lease obligation influence on borrowing costs
Case study (Restaurant)
Increasing importance of intangibles (globalisation)
Relevance v Reliability
Misleading goodwill
Stock market doesn't fully value intangiables
Market and auditor response to goodwill write off
Need for internal goodwill recognition
Goodwill write downs

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