This class was created by Brainscape user Samuel Leon. Visit their profile to learn more about the creator.
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Samuel Leon
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Decks in this class (13)
Standard Setting, Income Statements, and Reporting Requirements
According to the fasb iasb concep...,
What rule must govern reporting o...,
What is realization according to ...
46
cards
Matching of Revenue and Expenses
What shall revenue for y2 apply to,
How to solve for r d and amortiza...,
Is goodwill amortized
33
cards
LT construction, Installment Sales, Non-monetary exchanges, Fin. Rep and Price Changes, Foreign Currency Accounting
Exchanges lacking commercial subs...,
How to calculate proportional gai...,
What is carrying amount
28
cards
Marketable Securities and Business Combinations
Investment in marketable equity s...,
Where do unrealized g ls go for t...,
A4s impairment rules
33
cards
Working Capital and Fixed Assets
Factoring receivables with recour...,
How to determine cash balance,
Wholesalers terms eg 2 10 net 30
49
cards
Leases, Liabilities and Bonds
Capital finance lease purchase ow...,
Profit in lease transactions,
What is true of a lease capitaliz...
41
cards
Pensions and Income Tax Accounting
What is the approach under gaap f...,
How to net current and non curren...,
Difference between income tax exp...
40
cards
Stockholder's Equity, Cash Flows, Ratio Analysis
Retained earnings definition,
Re formula,
Rule about gain loss on purchase ...
44
cards
Governmental Accounting
Current financial resources measu...,
Statement of revenues expenditure...,
Governmental funds 1 of 3 categor...
56
cards
Governmental Accounting 2 / Non-Profits
Goes for change in net position o...,
Gasb 34 requirements,
Govts comprehensive annual financ...
33
cards
Misc (FV, p'ships, VIEs, AROs, Liabs, Contingencies, Subsequent Events, IFRS, Liquidation Based Accounting
0
cards
Concepts you Need to Understand for FAR
What do you debit to real estate ...,
How to do deferred gross profit,
When do you do an impairment loss
153
cards
ROUND 2 - 2017 Studying
Encumbrances,
General fund,
Budgetary account
184
cards
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FAR
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