CFE Prep app has flashcards to help you memorize accounting technical knowledge for the Common Final Evaluation and other accounting exams containing International Financial Reporting Standards (IFRS Technical) and Accounting for Private Enterprises under Canadian GAAP. The topic list is continuously expanding, but includes:
- Revenue Recognition (IAS 18 & ASPE 3400)
- Contingencies and Provisions (IAS 37 & ASPE 3290)
- Asset Retirement Obligations (IAS 37 & ASPE 3110)
- Impairment on Assets (IAS 36 & ASPE 3064)
- Investment in Associates (IAS 10 & ASPE 3051)
- Foreign Currency
- Inventory
- Joint Arrangements
- Held for Sale and Disc Ops
- Intangible Assets
- Related Party Transactions (ASPE 3840)
- Non-Monetary Transactions (ASPE 3831)
- Property Plant and Equipment
- Subsequent Events
- Leases
Assurance Topics based on the CAS (Canadian Assurance Standards) including:
- Audit Risks
-Materiality
- Audit Plan
- Audit Opinion
- Auditing estimates
- Relying on experts and internal audit
- Subsequent events