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FAR
> Conceptual Framework > Flashcards
Conceptual Framework Flashcards
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FAR
(143 decks)
Conceptual Framework
Assumptions/Accounting Principles
Fair Value Framework
Recognition and Measurement of Fair Value
Fair Value- Inputs and Hierarchy
Fair Value Disclosures
IFRS for SME
Income Statement
Statement of Comprehensive Income
Statement of Cash Flows
Notes to the Financial Statements
Risks and Uncertainties
Subsequent Events
Exit or Disposal Activities and Discontinued Operations
Ratios- Liquidity/Solvency and Operational
Consolidated Financial Statements
Consolidation at Acquisition
Consolidation Subsequent to Acquisition
Consolidation Less than 100% Ownership
Intercompany Transactions and Balances- Introduction
Intercompany Inventory Transactions
Intercompany Fixed Asset Transactions
Intercompany Bond Transactions
IFRS Consolidations
Combined Financial Statements
Variable Interest Entity
SEC- Role and Standard Setting
Earnings Per Share
Segment Reporting
Interim Reporting Principles
Interim Reporting- Details and IFRS
Cash, Modified Cash, Income Tax
Private Company Council
Cash
Bank Reconciliations
Accounts Receivable- Accounting and Reporting
Uncollectible- Direct Write-off and Allowance
Allowance- Income Statement and Balance Sheet Approach
Notes Receivable
Criteria for Sales of Receivables
Factoring, Assignment, and Pledging
Notes Receivable- Impairment
Introduction to Inventory
Periodic Inventory System and Cost-Flow Assumption
Dollar Value LIFO
Gross Margin Method
Retail Inventory Method
Dollar Value LIFO
Subsequent Measurement of Inventory
Inventory Errors
Loss on Purchase Commitments
Categories and Presentation
Capitalized Costs
Valuation of PPE
Interest Capitalization
Interest Capitalization Limits
Post Acquisition Expenditures
Non-Accelerated Depreciation
Accelerated Depreciation Methods
Natural Resources
Impairment of Assets and Assets Held-for-Sale
PPE and IFRS
Commercial Substance
Nonmonetary Exchanges with No Commercial Substance
Equity and Debt Investments
Equity investments at Fair Value
Equity Investments at Cost
Investments using Equity Method Accounting
Debt Investments at Fair Value
Debt Investments at Amortized Cost
Introduction to Intangible Assets
Goodwill
R&D Expense
Software Costs
IFRS and Intangibles
Current Liabilities
Specific current liabilities
Payroll and Compensated Absences
AROs and Environmental Liabilities
Contingent Liability Principles
Examples of Contingent Liabilities
IFRS Contingencies
Notes Payable
Bond Accounting Principles
Bond Complications
Bond Fair Value Option
Refinancing Short-Term obligations
Debt Retirement
Troubled Debt
Debt Covenant Compliance
Owner's Equity Basics
Stock Issuance
Preferred Stock
Treasury Stock
Dividends
Stock Dividends and Stock Splits
Dividend Allocation
Stock Rights, Retained Earnings
Book Value Per Share
Five Steps of Revenue Recognition
Determining Transaction Price
Allocating Transaction Price
Special Issues in Revenue Recognition
Contract Modifications
Accounting for Construction Contracts
Pension Principles, Reporting
Pension Expense Basics
Pension Expense Delayed Recognition
Pension Plan Reporting
Postretirement Benefits
Stock Options
Stock Awards
Stock Appreciation Rights
Income Taxes- Income Tax basis
Permanent/Temporary Differences
Tax Accrual Entry
Tax Allocation Process
Deferred Tax Asset
Uncertain Tax Positions
Net Operating Losses
Accounting Changes
Accounting Errors- Restatement
Business Combinations
Introduction to Acquisition Method of Accounting
Determining the cost of the business acquired
Recognizing/Measuring Assets, Liabilities, and non controlling interest
Post-Acquisition Issues
Disclosure Requirements
IFRS- Business Combinations
Financial Instrument Introduction
IFRS- Financial Instruments
Financial Instrument Disclosure
Derivative Contracts
Hedging Introduction
Fair Value Hedges/Cash Flow Hedges
Introduction and Definitions
Natural (Economic) Hedge/ Hedging forecasted transactions and Firm Commitments
Hedging Recognized Asset, Liability, Available for Sale, or Foreign Operations
Conversion of foreign financial statements
Short-Term Leases and Operating Leases
Not-For-Profit Entities
Colleges and Universities
Government Organization Accounting
