Do you want BuboFlash to help you learning these things? Or do you want to add or correct something? Click here to log in or create user.



Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Accruals and valuation entries require [...] and thus create many of the limitations of the accounting model.
Answer
considerable judgment

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Accruals and valuation entries require [...] and thus create many of the limitations of the accounting model.
Answer
?

Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question
Accruals and valuation entries require [...] and thus create many of the limitations of the accounting model.
Answer
considerable judgment
If you want to change selection, open original toplevel document below and click on "Move attachment"

Parent (intermediate) annotation

Open it
Accruals and valuation entries require considerable judgment and thus create many of the limitations of the accounting model.

Original toplevel document

7. USING FINANCIAL STATEMENTS IN SECURITY ANALYSIS
y represent the economic performance and position of a company require judgments and estimates. Financial reporting systems need to accommodate complex business models by recording accruals and changes in valuations of balance sheet accounts. <span>Accruals and valuation entries require considerable judgment and thus create many of the limitations of the accounting model. Judgments could prove wrong or, worse, be used for deliberate earnings manipulation. An important first step in analyzing financial statements is identifying the types of accruals and v

Summary

statusnot learnedmeasured difficulty37% [default]last interval [days]               
repetition number in this series0memorised on               scheduled repetition               
scheduled repetition interval               last repetition or drill

Details

No repetitions


Discussion

Do you want to join discussion? Click here to log in or create user.