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By:
Karla Gonzales
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Decks in this class (24)
Standards and Frameworks
Sec standards,
Authoritative literature,
Private company council pcc
42
cards
Income Statement
Use of income statement,
Unexpired costs,
Gross concept
67
cards
Comprehensive Income
Comprehensive income,
Comprehensive income,
Pension adjustments
17
cards
Balance Sheet & Disclosures
Earned capital,
Contributed capital,
Contra equity accounts
24
cards
Interim Financial Reporting
Matching of revenues expenses,
Interim financial reporting,
Timeliness over reliability
9
cards
Segment Reporting
Segment liabilities disclosure re...,
Segment reporting,
Required disclosures for public e...
18
cards
SEC Reporting
Form 10 k,
Registration statements,
Large accelerated filer
34
cards
Timing Issues: Matching, Correcting, Adjusting
Date revenue recognized for products,
Revenue recognition us gaap,
Revenue recognition ifrs
95
cards
Financial Reporting & Changing Prices
Current cost,
Historic cost,
Nominal dollars
24
cards
Foreign Currency
Foreign currency translation,
Foreign currency transaction,
Exchange rate
23
cards
Intercompany Transactions
Intercompany inventory merchandise,
Intercompany transactions,
Intercompany profit
6
cards
LT Contstruction Contracts
Completed contract cc method,
Substantial completion,
B s presentation cc method
24
cards
Installment Sales
Installment sales method,
Gross profit age is method,
Earned gross profit is method
10
cards
Nonmonetary Exchanges
Commercial substance,
Lack commercial substance,
Fair value approach
11
cards
Other F/S Presentations
Ocboa,
Ocboa presentation guidelines,
Ocboa disclosures
10
cards
Marketable Securities
Equity securities,
Trading securities,
Available for sale securities
19
cards
Combinations/Consolidations
Limitations,
Criteria gaap vs ifrs,
Consolidation gaap vs ifrs
7
cards
Cost Method
Cost method,
Investment in investee,
Liquidating dividend return of ca...
7
cards
Equity Method/Joint Ventures
Equity method,
Significant influence,
Record at cost
15
cards
Acquisition Method
Main principles,
Recognition principle,
Measurement principle
24
cards
Combined F/S & Push Down Accounting
Combined f s,
Intercompany transactions combine...,
Non controlling interests combine...
10
cards
Intercompany Transactions
Intercompany transactions,
Not consolidated,
Intercompany inventory
11
cards
Inventories
Lifo reserve,
Periodic method disadvantage,
Permitted methods under ifrs
3
cards
Governmental Accounting
Budgetary accounting,
Activity,
Encumbrance
8
cards
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CPA FAR
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