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H FAR

This class was created by Brainscape user haritha r. Visit their profile to learn more about the creator.

By: haritha r
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Decks in this class (35)

FAR 1.1 CONCEPTUAL FRAMEWORK
Sfac 7 provides framework for usi...,
Materiality and relevance are bot...
2  cards
FAR 1.2 INCOME STATEMENT
Cost of goods sold,
Separate disclosure,
In the single step income stateme...
7  cards
FAR 1.3 BALANCE SHEET
0  cards
FAR 1.4 NOTES TO F/S
Related party disclosure,
Significant accounting policies
2  cards
FAR 1.5 Fair Value Measurements & Disclosures
Historical cost
1  cards
FAR 1.6 Effects of Changing Prices
0  cards
FAR 1.7 SEC Reporting Requirements
Form 8 k,
Form 10 q
2  cards
FAR 1.8 Interim Financial Reporting
0  cards
FAR 1.9 Segment Reporting
Reportable segment,
Types of entities are required to...
2  cards
FAR 1.10 Revenue Recognition
Breakage amount in a contract lia...
1  cards
FAR1.11 Matching of Revenues & Expenses
Ending capital balance,
Cash basis to accrual basisaccrua...
2  cards
FAR 1.12 Accounting Changes & Error Correction
The disclosure requirement relate...
1  cards
FAR 1.13 Other F/S Presentations
Capital investment or the drawing...
1  cards
FAR2.1 Monetary Current Assets & Current Liabilities
Deferred tax assets and liabilities,
Closing balance of uncollectible ...,
Bad debt expense
3  cards
FAR 2.3 INVENTORY
Average cost method
1  cards
FAR2.4 LONG-TERM CONSTRUCTION CONTRACTS
Under the percentage of completio...,
Construction in progress cip
2  cards
FAR 2.2 Contingencies
0  cards
FAR3.1 Investments in Equity & Debt Securities
0  cards
FAR 3.2 Financial Instruments & Derivatives
0  cards
FAR 3.3 Tangible Fixed Assets
Composite life
1  cards
FAR 3.4 Intangible Assets
Software developed for sale needs...
1  cards
4.1 PRESENT VALUE AND ANNUITIES
0  cards
4.2 BONDS
Serial bonds,
Debenture bonds,
The market price of a bond is equ...
7  cards
4.3 DEBT RESTRUCTURINGS
0  cards
4.4 Leases
0  cards
4.5 Pensions & Post-employment benefits
0  cards
5.1 DEFERRED TAXES
0  cards
5.2 Stockholders Equity
Scrip dividends,
Defined benefit esop plan,
Stock dividends stock splits or s...
3  cards
5.3 EARNINGS PER SHARE
Stock dividends when calculating eps
1  cards
5.4 STATEMENT OF CASH FLOWS
Conversion of debt to equity,
Cash flows per share,
Which of the following is not dis...
5  cards
6.1 BUSINESS COMBINATIONS & CONSOLIDATIONS
In a business combination under t...,
How bargain purchase gain is reco...
2  cards
6.2 FINANCIAL STATEMENT ANALYSIS
Operating profit margin,
Debt to equity ratio,
An investment firm s research win...
4  cards
6.3 Foreign Currency Accounting
Temporal method,
The rules for applying the curren...,
Translation when local currency i...
4  cards
6.4 PARTNERSHIPS
0  cards
6.5 Not-for-profit Accounting
0  cards

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H FAR

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