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A Pasapalabra game

Created by

María Victoria Valbosa
María Victoria Valbosa
Spain

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A Pasapalabra game

by María Victoria Valbosa
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Empieza por A

Assumption that marks that financial statements should reflect transactions in the period when they actually occur, not necessarily when cash movements occur

Empieza por B

A institution that lends money to another party with the expectation of repaymen

Empieza por C

A fundamental principle in financial reporting which requires that accounting methods and policies are applied in the same way across periods to enable meaningful comparison of financial information over time

Empieza por D

The process of providing detailed information in financial statements and notes, ensuring transparency and enhancing the understandability of financial reports for users

Empieza por E

Residual interest in the assets after subtracting the liabilities

Empieza por F

Which organization sets U.S. generally accepted accounting principles

Empieza por G

The set of rules, standards, and principles that public companies in the United States must follow when preparing financial statements, issued primarily by the Financial Accounting Standards Board

Empieza por H

Buying, selling, or ___ equity and debt instruments

Empieza por I

It is not a regulatory authority, but an international association of securities regulators formed in 1983

Empieza por J

The defined geographical areas or legal territories within which specific financial reporting standards and regulations are applied and enforced by authorities

Empieza por L

Present obligations of an enterprise arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits (Liabilities).

Empieza por M

An aspect of relevance

Empieza por N

A fundamental accounting principle that prohibits the netting or offsetting of assets against liabilities or income against expenses in financial statements, ensuring full transparency and clarity of financial position and performance

Empieza por O

A derivative security giving its holder the right, but not the obligation, to buy or sell an underlying asset at a set price within a fixed period of time

Empieza por P

Cash movements that have already occurred, reflecting historical inflows and outflows of cash related to an entity’s operations, investing, and financing activities

Empieza por Q

_____ characteristics: Relevance, faithful representation, comparability, etc

Empieza por R

One of the two fundamental quliative characteristics that make financial information useful. The quality or state of being closely connected or appropriate.

Empieza por S

The method used by accounting authorities to balance between detailed rules and broad principles in developing financial reporting standards, aiming to create a coherent and practical framework

Empieza por T

Characteristic of a coherent framework

Empieza por U

Another of the four enhancing qualitative characteristics that make financial information useful. Reasonably informed users should be able to comprehend the information

Empieza por V

The monetary worth of something, especially as estimated by a valuer. One of the barriers to creating a coherent framework

Contiene la X

Contains the letter X, investors’ decisions depend on ___ about returns

Empieza por Y

he return of a bond over its life, assuming periodic coupon payments are reinvested until the bond matures. This accounts for the par value, coupon rate, time to maturity and market price.

Contiene la Z

Contains Z: As in the International ___ of Securities Commissions (IOSCO)

Contiene la K

Contains K: IOSCO members develop international standards of ____regulation

Empieza por W

IFRS adoption is global, it has _____ standards

 
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