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

Decks in this class (29)

Deck 1
Ingredients of faithful represent...,
Ingredients of relevance,
Two fundamental qualitative chara...
8  cards
Deck 2
Mnemonic ida,
A loss form discontinued operatio...,
Criteria for liability recognitio...
16  cards
Deck 3
Change from fifo to lifo type of ...,
Reporting sufficiency test for se...,
Patents will be amortized and cap...
15  cards
Deck 4
Impairment loss ifrs vs gaap,
Impairment loss under gaap,
Recoverable amount under ifrs is ...
18  cards
Deck 5
Unearned revenue under franchisor...,
How are organizational expenses s...,
Technological feasibility for com...
20  cards
Deck 6
If a non monetary exchange has co...,
When a non monetary exchange has ...,
If an exchange lacks commercial s...
20  cards
Deck 7
Two components to expense for sof...,
When service contracts are sold t...,
How does an increase in accounts ...
20  cards
Deck 8
Distributions that exceeds invest...,
Investment in investee cost method,
Gaap rules for equity method acco...
18  cards
Deck 9
Difference between freight in and...,
Maintains a safety stock of 50 of...,
Gross profit for percentage of co...
20  cards
Deck 10
What factors adjust the bank balance,
What factors adjust the book balance,
Net method vs gross method for sa...
19  cards
Deck 11
The write down of inventory is re...,
Periodic inventory system,
Perpetual inventory system
21  cards
Deck 12
Salvage value rule for double dec...,
Under us gaap long lived assets t...,
Gains and losses on fixed assets ...
20  cards
Deck 13
Another way to calculate ordinary...,
Amortization of leasehold improve...,
With a capital lease the lessee s...
20  cards
Deck 14
Non monetary exchanges that conta...,
Interest incurred during the cons...,
Non monetary items include
19  cards
Deck 15
What amount do you pay off for bonds,
Journal entry to record bond sink...,
Convertible bonds book value meth...
20  cards
Deck 16
Journal entry to record prior ser...,
Journal entry to record amortizat...,
Journal entry to record pension g...
21  cards
Deck 17
Valuation allowance,
Required adjustment for deferred ...,
Dta and dtl under ifrs are always...
20  cards
Deck 18
Purpose of quasi reorganization,
Journal entry to eliminate defici...,
Treasury stock reduces
21  cards
Deck 19
Dilutive shares,
Formula to compute additional sha...,
Anti dilutive shares
21  cards
Deck 20
Journal entry to record a cash di...,
Costs related to a patent that sh...,
Calculation of a gain for a non m...
20  cards
Deck 21
Purchase method vs consumption me...,
How is debt recorded under govern...,
Changes in values of derivatives ...
20  cards
Deck 22
Long term debt that is supposed t...,
Expendable trust,
Examples of special revenue funds
20  cards
Deck 23
Hierarchy of fair value inputs 3 ...,
Calculation of the amount for the...,
Income tax expense for the curren...
21  cards
Deck 24
How does discount amortization ef...,
Gross profit recognized percentag...,
What kind of not for profit organ...
22  cards
Deck 25
Donor imposed restrictions that a...,
Journal entry for property taxes ...,
Reciprocal interfund activity
20  cards
Deck 26
Contingencies losses will only be...,
4 types of derivatives offs,
Disclosure of market risk vs cred...
21  cards
Deck 27
What kind of transaction qualifie...,
What must occur for something to ...,
Difference between credit risk an...
21  cards
Deck 28
Journal entry for purchasing a fi...,
Journal entry to record costs inc...,
Progress billings in excess of co...
20  cards
Deck 29
Journal entry to record the net s...,
Goodwill method for admission of ...,
Rule for dta and dtl under ifrs
14  cards

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FAR

  • Class purpose General learning

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