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Across 1. Financial accounting is contrasted with ______ accounting 5. ____ users cannot obtain all necessary information solely from.... 6. Method which is preferablet to the cash basis 8. The effort to harmonize U.S. GAAP and IFRS 9. How do I remember recognition criteria? 10. They receive resources from providers who don't expect an exchange 14. 10-Q is the ______ report to the SEC 15. Financial information should be______in making decisions 17. ___ equity implies that current citizens should treat future citizens with equity 18. A government budget is the embodiment of decisions & a legally binding control___ 19. Increases in equity other than from revenues or investments by owners 20. Certain _______ underlie the environment in which the reporting entity operates 22. Primary standard setter for state and local 25. Information is timely when it is ______ in time to influence decisions 26. FASB identified _______ key stakeholder groups 27. Substance over ________ guides accountants 29. The conservatism constraint is a response to ______ 31. For sale of goods, IFRS revenue is recognized when ____conditions are met. 32. Fundamental qualitative charcateristics are relevance and ______ representation 33. _____ tend to be less detailed than U.S. GAAP 35. Something has confirmatory value if it provides _______ 36. Probable future economic benefits obtained or controlled by..... 38. Managerial accounting information is primarily directed to ____ users 41. Every business is assumed to be a ____concern 42. Something has predictive value if it can be used as an ______ 44. Its mission is global 46. SEC regulation _____ governs the reporting of financial statements 47. Describing the accounting policies used is done in _______ 50. The structure of government has_____ inherent control characteristics

Down 2. The conversion of noncash resources into money 3. Information about cash flows is helpful in understanding ________ 4. The formal incorporation of an item in the financial statements 7. ______ Rule 203 8. This constraint is a limit on reporting 11. ______ purpose financial statements 12. Revenue recognition and the _____ principle go hand-in-hand 13. Systematic and rational assignment or distribution of an amount 16. Probable future sacrifices of economic benefits arising from..... 21. Empowered by Congress to establish principles for financial 23. Use of ____ accounting is an inherent control characteristic 24. 8-K must be filed within ___ business days after the material event occurs 28. Stakeholders of for-profit entities are primarily concerned about _____ return 30. Representation is faithful if it is complete, free from error and _______ 31. Establishes GAAP for businesses 34. Establishes GAAP for the federal government 37. Not-for-profit entities have no ______ indicator of performance like net income. 39. How do I remember Enhancing Qualitative Characteristics? 40. 10-K for large accelerated filers must be filed within ___ days of the last day of the fiscal year 43. The theory that incorporates time value of money concepts 45. SEC regulation ______provides disclosure standards 48. The FASB Codification is one of ____ sources of authoritative guidance 49. SEC regulation ______applies to small business issuers