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Doug J
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Decks in this class (34)
FAR
In transactions with commercial s...,
In transactions lacking commercia...,
In transactions with commercial s...
44
cards
FAR-Government
What are the five major sections ...,
In governmental accounting what i...,
What two statements are presented...
66
cards
FAR-Non Profit
How many groups are covered by no...,
What are the three basic financia...,
What is the formula for the nonpr...
27
cards
FAR-Cash Flow Statement
Give a summary of what goes into ...,
Give a summary of what goes into ...,
Give a summary of what goes into ...
18
cards
FAR-Leases
How are lease liabilities recogni...,
At what rate or discount does the...,
With a direct financing lease wha...
47
cards
FAR-Deferred Taxes
What two items make up the provis...,
How are deferred taxes calculated,
What is the deferred tax asset va...
22
cards
FAR-PP&E
In transactions with commercial s...,
In transactions lacking commercia...,
In transactions with commercial s...
26
cards
FAR-Long Term Contracts
What kind of an asset is the cip ...,
What is created when cip is great...,
What is created when cip is less ...
17
cards
FAR-Stockholder's Equity
What is the accounting treatment ...,
How is compensation expenses from...,
What is the accounting treatment ...
25
cards
FAR-Error Corrections
What is the treatment when it is ...,
Which disclosures should prospect...,
For which type of material relate...
3
cards
FAR-Installment Sales Method
When is the installment sales met...,
What are the two formulas for the...,
Under the installment sales metho...
7
cards
FAR-Segment Reporting
How many tests must be performed ...,
In addition to the three tests fo...,
How large does a segment have to ...
17
cards
FAR-Bonds and Fair Value
What is a debenture bond,
What is a serial bond,
What is a bond sinking fund
29
cards
FAR-Financial Instruments & Derivatives
What is a put option,
What is a call option,
Financial instruments include the...
14
cards
FAR-Foreign Operations
When do translation adjustments o...,
Translation adjustments hit this ...,
When do fx remeasurements occur
19
cards
FAR-Pensions
Journal entry to set up a defined...,
What is a defined contribution,
What is a defined benefit
36
cards
FAR-Inventory
Is the moving average method on a...,
When is cogs determined under the...,
What are the three elements evalu...
17
cards
FAR-Business Combinations and Consolidations
When should an investment in an e...,
In what case would the equity met...,
Which investees receivables appea...
6
cards
FAR-Pension Foundations
Plus or negative how do pension a...,
When is a net obligation created ...,
When is a net asset created and h...
13
cards
Journal Entries
When stock is exchanged for an as...,
How are property dividends recorded,
How is a liquidating dividend rec...
47
cards
IFRS
Under ifrs how are the two part o...,
Under ifrs where is interest paid...,
Under ifrs where are the receipt ...
43
cards
Conceptual Framework
What are the qualitative characte...,
What are the fundamental qualitat...,
What are the fundamental qualitat...
8
cards
FAR-Mnemonics
What is the acronym for the parts...,
What goes into other comprehensiv...,
What are the three valuation tech...
10
cards
Interim Financial Statements
What types of transactions are al...,
What types of transactions are no...,
How are period losses treated tha...
3
cards
FAR-Government JEs
With the modified accrual method ...,
With modified accrual what is the...,
What is the journal entry to crea...
11
cards
FAR-Non Profit JEs
When an unrestricted gift is rece...,
When a temporarily restricted gif...,
When the temporarily restricted a...
9
cards
FAR-Receivables and Liabilities
With contingent liabilities what ...,
What are the rules for the disclo...,
What interest rate is used to fin...
11
cards
FAR-Formulas
What is the formula for inventory...,
What is the formula for gross margin,
What is the formula for working c...
11
cards
FAR 11_Bonds and Present Value Tables Problem Areas
Bonds between the market value an...,
Bonds what are the key characteri...,
Bonds what are the key characteri...
16
cards
Partenerships
How are assets valued,
How are liabilites valued,
How is contributed capital affect...
8
cards
Lease TBS Review
When the pv of a lease the pv fac...,
What are the different ways to ca...,
What are the different ways to ca...
7
cards
Government TBS Review
If a general fund pays for staff ...,
With operating transfers how is t...,
With operating transfers how is t...
19
cards
PV Factor Review
The formula for converting an ord...,
The formula for converting an ann...,
When converting from an ordinary ...
5
cards
Non-Profit Govt Financial Statements Review
What are the statements used by n...,
What are the three basic financia...,
What two statements are presented...
7
cards
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FAR
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