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FAR 1 - Conceptual Framework and Financial Reporting

This class was created by Brainscape user User Unknown. Visit their profile to learn more about the creator.

By: User Unknown
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Decks in this class (8)

M1 - Standards and Conceptual Framework
What are the fundamental qualitat...,
What are enhancing qualitative ch...,
What is the single source of us g...
10  cards
M7 - Statement of Comprehensive Income
Comprehensive income is the chang...,
What is included in other compreh...,
What are the four main components...
3  cards
M8 - Adjusting Journal Entries
0  cards
M2 - Income Statement and Balance Sheet
A gain that is both unusual infre...,
In a single step income statement...,
Disclosure is not necessary when
9  cards
M3 - Revenue Recognition: Part 1
Franchisors should report revenue...,
A deferred revenue is a liability...,
Deferred credit represents future...
5  cards
M4 - Revenue Recognition: Part 2
3 year contract after year 1 an o...,
True or false under the completed...,
Project 1 project 2contract price
6  cards
M5 - Income Statement: Discontinued Operations
When is an impairment loss on an ...,
Note when they give you a big exa...,
What is the criteria needed to me...
4  cards
M6 - Accounting Changes and Error Calculations
When the effect of a change in ac...,
Restatement of all prior periods ...,
The cumulative effect of a change...
9  cards

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FAR 1 - Conceptual Framework and Financial Reporting

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