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

Decks in this class (25)

SEC Filings
Form 4,
8 k,
10 k
14  cards
Earnings Per Share
Where is eps reported,
Iac
2  cards
FASB
Exposure draft,
Sfac,
Going concern
11  cards
GAAP
Special purpose frameworks 5 total
1  cards
NFPs
How should construction of a new ...,
Accounting standards require clas...,
What falls under financing activi...
5  cards
NCI
Where does non controlling intere...
1  cards
Statement of Cash Flows
Indirect method,
What effect would us treasury bil...
2  cards
Bonds
Bond premium amortization,
Note interest bearing notes less ...,
Bond discount amortization
3  cards
Disposal
When do you record the cost of te...
1  cards
Accounts Receivable
Unsecured trade accounts receivab...,
Receivables turnover ratio
2  cards
Depreciation
What depreciation method do group...
1  cards
Consignment
When do you recognize sales revenue
1  cards
Contracts
An entity should capitalize costs...,
The calculation of income recogni...,
Research and development expenses
3  cards
Bank reconciliation
0  cards
Taxes
What approach is used to determin...,
Under the deferred method of acco...
2  cards
Leases
On jan1 of the current year wren ...,
Residual value,
Factors an entity should assess i...
3  cards
Derivatives
Fasb asc 815 10 25 1 provides for...,
How should gains or losses from f...,
How should gains or losses from c...
3  cards
Impairment
Each of the following valuation t...
1  cards
Owner’s Equity
What costs are added to apic what...,
Book value per share,
Wood co owns 2 000 shares of arli...
3  cards
Accounting Changes & Errors
Type 1 subsequent event,
Type 2 subsequent event
2  cards
Governmental Accounting
What is a permanent fund,
Special revenue funds,
What format must an enterprise fu...
9  cards
Commitment
A company is obligated to pay a s...
1  cards
Inventory
0  cards
Revenue
For each performance obligation s...
1  cards
Business Combinations
Charles corporation acquired all ...
1  cards

More about
FAR

  • Class purpose General learning

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