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DAN HORNUNG
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Decks in this class (11)
FAR 1: Accounting Standards and Conceptual Framework
Name the single source of authori...,
The term international financial ...,
What is the primary company council
15
cards
FAR 1: Income Statement & Comprehensive Income
What is the presentation order of...,
The gain loss from discontinued o...,
In what period are the following ...
19
cards
FAR 1: B/S and Disclosure Overview; Going Concern
Identify the content of the summa...,
Describe the related party disclo...,
What are the us gaap requirements...
11
cards
FAR 1: Interim Financial; Segment; SEC Reporting Requirements
What are the guidelines for inter...,
What income tax rate is used in i...,
Name the 4 required disclosures f...
9
cards
FAR 2: Section 1 Timing Issues: Matching of revenue and expenses, correcting & adjusting accounts
In general what are the criteria ...,
What are the 4 categories of reve...,
When should revenue from the perf...
22
cards
FAR 2: Section 2 L-T Construction Contracts
Identify two method of revenue re...,
For l t construction type contrac...,
State the formula for recognizing...
3
cards
FAR 2: Section 3 - Accounting for Installment Sales
State the formula for calculating...,
When are profits recognized under...
2
cards
FAR 2: Section 4 - Accounting For nonmonetary exchanges
How are gains losses on nonmoneta...,
How are gains losses on nonmoneta...,
When will an asset exchange have ...
4
cards
FAR 2: Section 5 - Financial Reporting and Changing Prices
What are monetary items,
What are non monetary items
2
cards
FAR 2: Section 6 - Foreign Currency Accounting
Identify the 2 foreign currency a...,
What is an entitys functional cur...,
When is the translation method used
13
cards
FAR 2: Section 7 - Other Financial Statement Presentations
0
cards
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Becker FAR
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