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

Decks in this class (15)

FAR CPA Lessons 1-18
Define gaap,
What are the 3 aspects of financi...,
Explain recognition
124  cards
FAR CPA Lessons 20-33
Describe the form and content of ...,
Describe the form and content of ...,
Describe the form and content of ...
134  cards
FAR CPA Lessons 37-47
When does an entity have control ...,
Benefits of consolidated financia...,
When should you not consolidate
26  cards
FAR CPA Lessons 51-61
When was the securities and excha...,
What is the securities and exchan...,
What is edgar
57  cards
FAR CPA Lessons 65 - 86
Define restricted cash,
Define cash equivalents,
Define cash
86  cards
FAR CPA Lessons 89-103
What are the requirements to be i...,
What are plant equipment assets,
What are land improvement assets
67  cards
FAR CPA Lessons 107-120
Define equity security,
Define debt securities,
Explain recognition
62  cards
FAR CPA Lessons 124-139
What are the three key elements o...,
Define current liabilities,
Define noncurrent liabilities
116  cards
FAR CPA Lessons 143-151
What are the two major types of o...,
Explain earned capital,
Explain contributed capital
87  cards
FAR CPA Lessons 155-168
What are the 5 steps of revenue r...,
Explain a contract,
Criteria to be considered a contract
144  cards
FAR CPA Lessons 172-183
Interperiod tax allocation,
The main effects of applying the ...,
Taxable items
60  cards
FAR CPA Lessons 187-205
Define business combination,
Define transaction,
Define control
129  cards
FAR CPA Lessons 209-233
Foreign currency transactions,
Foreign currency translation,
Direct quote
176  cards
FAR CPA Lessons 237-247
Governmental accounting concepts,
Governmental financial statements...,
Governmental financial statements...
151  cards
FAR CPA Lessons 250-257
General purpose financial stateme...,
Three principal components of gen...,
Comprehensive annual financial re...
84  cards

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FAR - CPA

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