This class was created by Brainscape user Monika J. Visit their profile to learn more about the creator.
By:
Monika J
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Decks in this class (41)
Accounting Changes
Accounting changes,
Accounting changes,
Accounting changes
10
cards
Bonds Debt Restructure
Bonds debt restructuring,
Bonds debt restructuring,
Bonds debt restructuring
23
cards
Consolidations
Consolidations,
Consolidations,
Consolidations
7
cards
Current Assets & Liabilities
Cat,
Current assets liabilities,
Current assets liabilities
12
cards
Deferred Taxes
Deferred taxes,
Deferred taxes,
Deferred taxes
8
cards
Derivatives Hedging Translation
Derivatives hedging,
Derivatives hedging,
Derivatives hedging
12
cards
Financial Reporting
Financial reporting,
Financial reporting,
Financial reporting
56
cards
Financial Statements
Personal financial statements,
Personal financial statements,
Personal financial statements
15
cards
Fixed Assets
Fixed assets,
Fixed assets,
Fixed assets
15
cards
Governmental Accounting
Governmental accounting,
Governmental accounting,
Governmental accounting
25
cards
IFRS
Ifrs,
Ifrs,
Ifrs
44
cards
Inventory
Inventory,
Inventory,
Inventory
23
cards
Investments
Investments,
Investments,
Investments
3
cards
Leases
Leases,
Leases,
Leases
10
cards
NFP Accounting
Not for profit accounting,
Not for profit accounting,
Not for profit accounting
21
cards
Partnership Accounting
Partnership accounting,
Partnership accounting,
Partnership accounting
4
cards
Statement of Cash Flows
Statement of cash flows,
Statement of cash flows,
Statement of cash flows
5
cards
Stockholders Equity
Stockholder s equity,
Stockholder s equity,
Stockholder s equity
25
cards
FARE 9 Governmental Accounting
The basic sections of external fi...,
What sections of the external fin...,
The detailed external financial r...
38
cards
FARE 9 Not for profit org
Characteristics of not for profit...,
Industries that use not for profi...,
The basis of accounting
48
cards
FARE 10 VIE
Variable interest entities,
Primary beneficiary,
Consolidation is required even if...
6
cards
FARE 10 Fair value
Fair value,
Orderly transaction,
Principal market
6
cards
FARE 10 Partnerships
Admission of a partner,
Formation of a partnership,
Creation of a new partnership int...
8
cards
FARE 10 AROs and troubled debt
Asset retirement obligation,
Asset retirement cost,
Asset retirement cost journal entry
13
cards
FARE 10 Financial instrument
Types of financial instruments,
Fair value option,
Fair value disclosures required f...
25
cards
FARE 1 framework
Qualitative characteristics of us...,
Fundamental qualitative character...,
Relevance
9
cards
FAR 2 Accounting for non-monetary exchanges
Exchanges of nonmonetary assets b...,
Exchanges having commercial subst...,
Exchanges lacking commercial subs...
6
cards
FARE 1 Income Statement
Reported on income statement,
Reported on statement of retained...
2
cards
FAR 2 Timing Issues
Revenue recognition,
Multiple element arrangements,
Royalty revenue je
8
cards
FAR 2 Installment sales
Gross profit,
Journal entries,
Cost recovery method
6
cards
FAR 2 Financial reporting
Historic cost appreciation,
Current cost appreciation,
Nominal dollars inflation
19
cards
FAR 3 Marketable securities
Classification of securities,
Trading securities,
Available for sale securities
14
cards
FAR 3 Consolidation
Degree of control,
Cost method journal entries,
Equity method journal entries
6
cards
FAR 3 Acquisition method
Acquisition method,
Application of the acquisition me...,
Consolidating workpaper eliminati...
8
cards
FAR 3 Intercompany transactions
Eliminate 100 of intercompany tra...,
Intercompany merchandise transact...,
Intercompany bond transactions
3
cards
FAR 4 Working capital
Bank recon,
Accounts receivable,
Accounts receivable sales or cash...
14
cards
FAR 4 Inventory
Types of inventory,
Goods and materials to be include...,
Valuation of inventory
17
cards
FAR 4 Fixed assets
Fixed assets,
Valuation of fixed assets ifrs,
Capitalization of interest costs
16
cards
FAR 5 Present value
Present value of 1,
Future value of 1,
Present value of an ordinary annuity
6
cards
FAR 5 Leases
Types of leases lessee,
Types of leases lessor,
Lessee accounting operating lease
13
cards
FAR 6 Pensions
Accumulated benefit obligations c...,
Projected benefit obligation future,
Service cost
12
cards
More about
FAR
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