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James Boyd
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Decks in this class (30)
Other Financial Statements
Restructuring losses,
Termination costs,
Termination costs for specific pe...
3
cards
Discontinued Operations
When a discontinued operation is ...,
When a operation meets the rules ...,
When a operation is held for sale...
6
cards
Segment
Operating segments must have,
Reporting of segment,
Segment required disclosures
4
cards
Warranties and Coupons
0
cards
Investments
0
cards
Intangible Assets
Computer software to be sold tech...,
During an acquisition in process ...,
What number is used to capitalize...
8
cards
IFRS vs GAAP
Convertible bonds,
Cost to successfully defend a patent,
Capital lease
20
cards
Inventory
0
cards
Statement of Cash Flows
Dividend paid,
Signing a note payable,
Taking out a bank loan
7
cards
Statement of Cash Flows - Direct Method
Salaries expense,
Rules with differences from begin...,
Direct method calculation
3
cards
Statement of Cash Flows - Indirect Method
Indirect format,
Reporting cash flows from operati...
2
cards
Accounting for Acquisition
Equipment or land basis at acquis...,
What is the basis for consolidati...,
If the fair value of the consider...
6
cards
Goodwill
How to calculate goodwill,
Goodwill,
Impairment test for goodwill
5
cards
Intercompany Transactions
Consolidated amounts,
Intercompany account deferral of ...,
Intercompany transactions not sol...
4
cards
Investments - Trading
0
cards
Investments - AFS
Fair value option,
Dividend income
2
cards
Investments - HTM
Bonds vs equity securities
1
cards
Equity Method
0
cards
Government Wide Financial Statements
0
cards
Government Fund Financial Statements
0
cards
Not for Profit
If a public institution is solely...,
Section 501 c 3,
Required financial statements
18
cards
Deferred Tax Assets
Deferred tax asset,
Examples that create deferred tax...
2
cards
Deferred Tax Liabilities
Examples of deferred tax liabilities
1
cards
Deferred Taxes - Temp vs Permanent
What approach does deferred taxes...,
Use of installment sales for tax ...,
Payment of federal income taxes
9
cards
Leases - Operating vs Capital
An operating lease,
Sales type lease,
Sales leaseback agreement
6
cards
Leases - Direct Financing Lease
Basic rules for direct financing ...,
Calculation rules for direct fina...,
Direct financing leases
5
cards
Leases - Capital Lease Lesee
What does the lessee record the a...,
If title is being transferred then,
What interest does the lessee use
3
cards
Pensions - Balance Sheet Reporting
Liability amount of pensions,
Annual service costs,
Defined benefit plan
5
cards
Pensions - Expense
0
cards
Pensions - Accumulated OCI
0
cards
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A Free CPA Notes FAR
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