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Justin Hibbard
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Decks in this class (25)
F1
What are the ingredients of faith...,
What are the ingredients of relev...,
What is realization according to ...
43
cards
1. Conceptual Framework
How do you measure fair value of ...,
Is an asset valuation account an ...,
What are the fundamental qualitat...
19
cards
4. The Adjusted Cost Method & the Equity Method
If company a invests in company b...,
When changing from the cost metho...,
Under the equity method when calc...
15
cards
2. Financial Statements and Revenue Recognition
What are the two components of th...,
When a bank account is overdrawn ...,
Does a dividend decrease equity w...
11
cards
3. Investments in Debt and Equity Securities
At what value are trading securit...,
True or false marketable securiti...,
True or false securities stocks b...
17
cards
5. Financial Instruments and Derivatives
Changes in the values of which ty...,
Changes in the values of which ty...,
The fair value of an option contr...
11
cards
6. Foreign Operations
How are hedges of net investments...,
How are gains and losses from for...,
Which exchange rates are used to ...
14
cards
7. Inventory
Which inventory methods value inv...,
The market value of inventory is ...,
The ceiling and floor that bound ...
26
cards
8. Property, Plant, and Equipment
Equivalent cash price,
Depletion,
Units of production
13
cards
9. Intangible Assets
0
cards
10. Receivables
Imputed interest on note receivable,
Interest amortization w eir method,
Discounting a note receivable
4
cards
11. Bonds
Bond retirement,
Term vs serial bonds,
When the effective interest metho...
3
cards
12. Leases
Leasehold improvements,
Minor leaseback,
Gain loss on sale leaseback
4
cards
13. Liabilities
A company refinances a short term...,
Can a deferred tax liability be c...,
What are the three levels of loss...
3
cards
14. Pensions
Elements of pension expense,
What is pbo,
Service cost
9
cards
15. Equity
What is a liquidating dividend
1
cards
29. Governmental Accounting
Funds using modified accrual vs a...,
Governmental funds,
Proprietary and fiduciary funds
12
cards
16. Earnings Per Share
Basic eps,
Weighted average common shares ou...,
Dilutive vs anti dilutive
4
cards
19. Deferred Taxes
Book expense tax expense,
Book expense tax expense,
Current tax liability
5
cards
21. Segment Reporting
Operations in different industries,
Foreign operations,
Major customer or export sales
3
cards
23. Long-term construction-type contracts
Percentage of completion vs compl...,
Percentage of completion profit,
Of completion balance sheet
5
cards
25. Cash Flow
Interest expense and interest rev...,
Divided income and dividend expense,
Notes receivable
5
cards
26. Financial Statement Analysis
Accounts receivable turnover,
Quick acid test ratio,
Working capital
8
cards
W2. FASB and Standard Setting Results
In reference to proposed accounti...,
The best protection against fraud...
2
cards
W3. Accrual Basis Accounting
Convert cash to accrual
1
cards
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FAR - Roger
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