This class was created by Brainscape user Christian San Diego. Visit their profile to learn more about the creator.
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Decks in this class (36)
Bonds Debt Restructure
Bonds debt restructuring,
Bonds debt restructuring,
Bonds debt restructuring
23
cards
Consolidations
Consolidations,
Consolidations,
Consolidations
14
cards
Current Assets & Liabilities
Current assets liabilities,
Current assets liabilities,
Current assets liabilities
11
cards
Deferred Taxes
Deferred taxes,
Deferred taxes,
Deferred taxes
12
cards
Fixed Assets
Fixed assets,
Fixed assets,
Fixed assets
15
cards
FAR 29 - Governmental Accounting
Governmental accounting,
Governmental accounting,
Governmental accounting
31
cards
IFRS
Ifrs,
Ifrs,
Ifrs
44
cards
FAR 7 - INVENTORY
Inventory,
Inventory,
Inventory
27
cards
Investments
Investments,
Investments,
Investments
7
cards
FAR 30 - NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
24
cards
FAR 28 - Partnership Accounting
Partnership accounting,
Partnership accounting,
Allocation of equity operation of...
8
cards
FAR 24 - Personal Financial Statements
Personal financial statements,
How are assets and liabilities va...,
Personal financial statements
11
cards
FAR 25 - STATEMENT OF CASH FLOW
Statement of cash flows,
Statement of cash flows,
Statement of cash flows
10
cards
FAR-26 RATIOS
Six ratios regularly tested,
Working capital,
Current ratio
8
cards
FAR 27 - Inflation Accounting
Monetary,
Non monetary,
If inflation monetary asset
5
cards
FAR 22 - Installment Sales & Cost Recovery Method
What are three methods of recogni...,
Accrual method,
Installement sales approach
7
cards
FAR 23 - Long Term Contracts
What are the two methods to accou...,
Percentage of completion entries 4,
Percentage of completion cost to ...
6
cards
FAR 1 - Conceptual Framework & IFRS
What are the two general purpose ...,
What is a special purpose frame work,
What are the objectives of financ...
20
cards
FAR 2 - Cash & Cash Equivalents & Balance Sheet
Cash equivalent,
Cash cash equivalent examples,
What are some items excluded from...
10
cards
FAR 3 - Cost & Equity Method
Equity method 20 50,
Cost method 0 20 key points,
Changes in ownership percentagese...
6
cards
FAR 4 - Marketable Securities
Trading securities hft,
Available for sale afs,
Held to maturity htm
10
cards
FAR 5 - Financial Instruments & Derivatives
Financial instruments inlude c o d,
What are the three reasons entiti...,
What are the three characteristic...
7
cards
FAR 6 - Foreign Operations
What are the four ways an entity ...,
Transactional currencyvsfunctiona...,
Translation of financial statemen...
8
cards
FAR 8 - PP&E
Cost of land includes,
Asset retirement obligation aro,
Accretion expense
18
cards
FAR 11 - BONDS & PRESENT VALUE TABLES
Bond j e at issuance w bic accrue...,
Bond termsrecord vs report,
Discount amortization
17
cards
FAR - 12 LEASES
What are the four criterias to be...,
What are the four elements of min...,
To pv the minimum lease payments ...
11
cards
FAR - 14 PENSIONS
Vested benefit obligation,
Accumulated benefit obligationabo,
Projected benefit obligation
17
cards
FAR 9 - INTANGIBLES & GOODWILL
When is revenue recognized on fra...,
Under ifrs in order to be conside...,
Ifrs revaluation method
9
cards
FAR 10 - RECEIVABLES
A r net realizable value nrv,
What are the three ways of calcul...,
I s approach of credit sales method
12
cards
FAR 13 - LIABILITIES
Current liabilitieshow is it valu...,
Accounts payablesdiscounts,
Warranty costshow to book
15
cards
FAR - 15 STOCKHOLDER'S EQUITY
Tresury stock cost method,
Treasury stockpar value method,
Stock rightsvsstock optionsvs sto...
21
cards
FAR 16 - EPS
Earnings per share basic,
Earnings per share complex
2
cards
FAR 17 - REPORTING THE RESULTS OF OPERATIONS & IFRS FINANCIAL STATEMENTS
Multiple step i son tide n oc,
Cogs,
Discontinued operations strategic...
10
cards
FAR 18 - ACCOUNTING CHANGES & ERROR CORRECTION
What are the three types of accou...,
Change in accounting principle,
Change in accounting estimate
7
cards
FAR 21 - SEGMENT REPORTING
What method is used in segment re...,
Reportable segment 10 three categ...,
Three test for report segments
4
cards
FAR 20 - Interim Financial Statements (10Q)
Interim fs how are property taxes...,
Interim fs how are inventory loss...,
Interim fs how are major expenses...
5
cards
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cpa - far
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