This class was created by Brainscape user Sharon Duboulay. Visit their profile to learn more about the creator.
By:
Sharon Duboulay
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Decks in this class (16)
Standards and Conceptual Framework
The characteristic that enhances ...,
Under the fasb conceptual framewo...,
What is the primary objective of ...
6
cards
Revenue Recognition
What are costs to capitalized to ...,
What are the criteria for,
Accounting for percentage of comp...
9
cards
Revenue Recognition 2
What are the results of an unders...
1
cards
Accounting Changes and Error Correction
How should correction of an error...,
How is the cumulative effect of a...,
How is a change from lifo to weig...
14
cards
Discontinued OPeration
What is an impairment loss,
What is an impairment gain,
What are the three items included...
3
cards
Statement of Comprehensive Income
What is comprehensive income,
How are income tax expense or ben...
2
cards
Special Purpose Frameworks
What is the formula to convert ca...,
What is the formula to convert ca...,
What is the formula to convert ca...
3
cards
Ratio Analysis
What is the debt to equity ratio,
What is accounts receivables turn...,
What is inventory turnover
10
cards
Partnership
Exact method,
Exact method,
Bonus method
5
cards
Trade Receivables
The formula to calculate uncollec...,
How to calculate the present valu...
2
cards
Inventory
What is the effect of an understa...,
What is the effect of using fifo ...,
What is the result of lifo in per...
4
cards
PP & E: Cost Basis
When should interest incurred to ...,
How should interest incurred to a...,
How should interest cost incurred...
7
cards
PP & E: Depreciation
How to treat a permanent impairme...,
How to recognize the sale or reti...,
Sum of the years digits method
8
cards
Nonmonetaty Transactions
How is a gain loss recognized whe...,
Boot received 25 rule proportiona...,
Boot received 25 rule all gain re...
15
cards
Intangibles
Note on valuation of intangible a...,
How should a patent be amortized,
When is a long lived asset impaired
4
cards
Financial Instruments
How to account for,
Sale of debt securites,
Stock dividends
12
cards
More about
FAR
- Class purpose General learning
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