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FAR > F10.6 Deriving Government-wide Financial Statements and Reconciliation Requirements > Flashcards

F10.6 Deriving Government-wide Financial Statements and Reconciliation Requirements Flashcards

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F1.1 Standards and Conceptual Framework

F1.2 Income Statement and Balance Sheet

F1.3 Revenue Recognition: Part 1

F1.4 Revenue Recognition: Part 2

F1.5 Income Statement: Discontinued Operations

F1.6 Accounting Changes and Error Corrections

F1.7 Statement of Comprehensive Income

F1.8 Adjusting Journal Entries

F2.1 Notes to Financial Statements

F2.2 Going Concern

F2.3 Subsequent Events

F2.4 Fair Value Measurements

F2.5 Segment Reporting

F2.6 SEC Reporting Requirements

F2.7 Special Purpose Frameworks

F2.8 Ratio Analysis

F3.1 Cash and Cash Equivalents

F3.2 Trade Receivables

F3.4 PP&E: Cost Basis

F3.5 PP&E: Depreciation and Disposal

F3.6 Nonmonetary Transactions

F3.7 Intangibles

F3.8 Impairment

F4.1 Financial Instruments

F4.2 Equity Method

F4.3 Basic Consolidation Concepts

F4.4 Acquisition Method: Part 1

F4.5 Acquisition Method: Part 2

F4.6 Intercompany transactions

F4.7 Consolidated Financial Statments

4.8 Goodwill, Including Impairment

F5.1 Payables and Accrued Liabilities

F5.2 Contingencies and Commitments

F5.3 Long-Term Liabilities

F5.4 Bonds: Part 1

F5.5 Bonds: Part 2

F5.6 Troubled Debt Restructuring and Extinguishment

F6.1 Operating Leases

F6.2 Capital Leases

F6.3 Sale-Leaseback

F6.4 Derivatives and Hedge Accounting

F6.5 Foreign Currency Accounting

F6.6 Income Taxes: Part 1

F6.7 Income Taxes: Part 2

F7.1 Pension Benefits: Part 1

F7.2 Pension Benefits: Part 2

F7.3 Retirement Benefits Other Than Pensions

F7.4 Financial Statements of Employee Benefits

F7.5 Stockholders' Equity: Part 1

F7.6 Stockholders' Equity: Part 2

F7.7 Stock Compensation

F8.1 Earnings per Share

F8.2 Statement of Cash Flows

F8.3 Not-for Profit Financial Reporting: Part 1

F8.4 Not-for Profit Financial Reporting: Part 2

F8.5 Not-for Profit Revenue Recognition

F8.6 Not-for-Profit Transfers of Assets and Other Accounting Issues

F9.1 Governmental Accounting Overview

F9.2 Fund Structure and Fund Accounting

F9.3 Transactions and Events: Part 1

F9.4 Transactions and Events: Part 2

F9.5 Governmental Funds Financial Statements: Part 1

F9.6 Governmental Funds Financial Statements: Part 2

F10.1 Proprietary Funds Financial Statements: Part 1

F10.2 Proprietary Funds Financial Statements: Part 2

F10.3 Form and Content of the Comprehensive Annual Financial Report

F10.4 Government-wide Financial Statements

F10.5 Fund Financial Statements

F10.6 Deriving Government-wide Financial Statements and Reconciliation Requirements

F10.7 Notes and Supplementary Information

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