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FAR

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

By: Savana Kalfayan
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Decks in this class (14)

F2 TIMING ISSUES MATCHING REVENUES AND EXPENSES , CORRECTING AND ADJUSTING ENTRIES
Amortization of capitalized softw...,
Payroll tax liability and payroll...,
Employer payroll tax entries
50  cards
F2 LONG TERM CONTRACTS
Completed contract method,
Percentage of completion formula,
Percentage of completion loss rule
7  cards
F2 Installment Sales and Cost Recovery Method
Installment sales problem solving...,
Cost recovery method,
Revenue recognition
4  cards
F2 Accounting for Nonmonetary Exchanges
Nonmonetary assets exchange that ...,
Ifrs nonmonetary exchanges,
Commercial substance new item pur...
7  cards
F2 Foreign Currency Accounting
Functional currency,
Foreign exchange transactions,
Cummulative foreign exchange loss
8  cards
F2 Other Financial Statement Presentations
Other comprehensive bases of acco...,
Personal financial statements
2  cards
F3 Marketable Securities
Trading securities debt and equity,
Available for sale debt and equity,
Held to maturity debt securities ...
15  cards
F3 Business Combinations/Consolidations
Consolidated financial statements,
Criteria of when to consolidate,
External reporting
3  cards
F3 Cost Method
Cost method,
Changes in the cost basis of the ...,
Bs je to record at cost all costs...
9  cards
F3 Equity Method and Joint Ventures
Equity method,
Balance sheet investment in inves...,
Bs is je to record increase by th...
15  cards
F3 Consolidated Financial Statements
Consolidated financial statements,
Exceptions to the consolidated fi...,
Ifrs consolidation rules
4  cards
F3 Acquisition Method
Acquisition method,
Journal entry to record acquisiti...,
Journal entry to record acquisiti...
25  cards
F3 Intercompany Transactions
Sub selling stock to another,
Unrealized profit to be eliminate...
2  cards
F3 Combined Financial Statements/Push Down Accounting
Combined financial statements of ...,
Combined financial statements req...,
Consolidated and combined financi...
3  cards

More about
FAR

  • Class purpose General learning

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