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

Decks in this class (10)

Financial Accounting Standards Board (FASB)
What is the entity assumption,
Define entry price,
Describe fair value measurement i...
65  cards
International Financial Reporting Standards (IFRS)
When do you recognize an element ...,
What are some omitted topics for ...,
List the steps of developing inte...
33  cards
General-Purpose Financial Statements
What type of account is accumulat...,
Define gains,
What does the multiple step incom...
138  cards
Consolidated Financial Statements
How is the ending balance of nci ...,
Define consolidated financial sta...,
What is the requirement and justi...
45  cards
Public Company Reporting Topics (SEC, EPS, Interim, and Segment)
What agency enforces gaap,
What does the securities act of 1...,
Define staff accounting bulletins...
73  cards
Special-Purpose Frameworks
What modification is allowed for ...,
What is a private company,
What modification is allowed for ...
5  cards
Objective and Qualitative Characteristics
What is the primary objective of ...,
Within the context of the qualita...,
The objectives of financial repor...
12  cards
Assumption and Principles
When a parent subsidiary relation...,
According to the conceptual frame...,
According to the fasb conceptual ...
6  cards
Constraint and Present Value Results
What is the underlying concept go...,
According to the conceptual frame...
2  cards
Fair Value Framework - Introduction and Definitions
Which of the following statements...,
A company owns a financial asset ...,
Which one of the following is not...
9  cards

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FAR

  • Class purpose General learning

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