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Brandon Quiterio
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Decks in this class (31)
Chapter 1 Standard Setting, income statement, and reporting requirements
What chapter is this,
According to fasb iasb frameworks...,
According attribute to fasb what ...
31
cards
Ch1. Balance sheet and disclousres overview
What is disclosed in the summary ...,
What is the purpose of informatio...,
What is considered for related pa...
6
cards
Chapter 1 SEC reporting requirements
What is a 6 k what other form is ...,
What is a 40 f,
What is a 20 f
10
cards
Chapter 1 Segmant reporting
What consititues a reportable seg...,
How should revenues for reporting...,
How are segments operating profit...
7
cards
Chapter 1 Interim financial reporting
Conceptually interim reporting em...,
For interim reporting what should...,
How should interim income tax exp...
6
cards
Chapter 1 income statement
What happens when a change in acc...,
How should the effect of a change...,
How is a components operation inc...
26
cards
Ch2 long term constructin contracts
How is completed contract method ...,
How is the percentage of completi...,
How do you calculate net current ...
3
cards
Chapter 2 Accounting for Installment Sales
How do you calculate deferred gro...,
When is it proper to recognize re...,
According to the installment meth...
8
cards
Chapter 2 Accounting for nonmonetary exchanges
How is gain or loss recognized on...,
If an exchange has commercial sub...,
How is gain and loss calculated o...
5
cards
Chapter 2 Timing Issues: Matching of Revenue and Expense, Correcting and Adjusting accoutns
How are costs related to r d reco...,
How would you calculate interest ...,
How are successful legal costs as...
21
cards
Chapter 2 Other Financial Statement Presentations
How do income tax basis financial...,
Where is the non deductible porti...,
On a personal statement of financ...
7
cards
Chapter 2 Foreign Currency Accounting
What is functional currency,
How are gains and losses resultin...,
How are cumulative foreign exchan...
8
cards
Chapter 2 Financial reporting and Changing Prices
Financial statements prepared und...,
What is current cost accounting,
How are current cost amounts of i...
3
cards
Chapter 3 Marketable Securites
When the fair value of an investm...,
How should maretable equity secur...,
How are htm bonds reported
9
cards
Chapter 3 Business combinations/consolidations
What is a reason not to consolida...,
When are liabilities consolidated
2
cards
Chapter 3 Equity Method and Joint Ventures (External reporting)
How would you determine the amoun...,
Using equity method how do you ac...,
When the equity method is used to...
5
cards
Chapter 3 Acquistion method
How are direct costs related to c...,
How is income treated on consolid...,
When acquisition accounting what ...
13
cards
Chapter 3 Intercompany Transactions
How are inter company receivable ...
1
cards
Chapter 4 Working Capital and its components
Under the aging method how do you...,
What principal is estimating unco...,
What is the difference between pl...
3
cards
Chapter 4 Fixed asset impairment
What is the first step in determi...,
What condition must exist in orde...,
How is impairment determined unde...
6
cards
Chapter 4 Inventories
Under us gaap during periods of i...,
How is inventory valued under gaap,
How is inventory valued ifrs
12
cards
Chapter 5 Present Values and Annuities
What is the formula for normal pr...
1
cards
Chapter 5 Accounting for leases
How is depreciation determined on...,
How is a bargain purchase option ...,
How do you determine how much int...
19
cards
Chapter 5 Long-term liabilites and bonds payable
How do you determine a price of a...
1
cards
Chapter 6 pension plans
How is amortization of unrecogniz...,
Under gaap how is defined benefit...,
What is accumulated benefit oblig...
7
cards
Chapter 6 Pension Plans
0
cards
Chapter 6 accounting for taxes
How tax asset liability classifie...,
How do you report deferred tax as...
2
cards
Chapter 7 first part
When do you decrease re on stock ...,
What is the purpose of a quasi re...,
What is a liquidating dividend
14
cards
Chapter 7 Cash Flows
What is included in investing act...,
What is required to be disclosed ...
2
cards
Chapter 8 Goverment
What is the purpose of presenting...,
What focus do governmental funds use,
What focus do proprietary and fid...
8
cards
Chapter 8 fiduciary funds
0
cards
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FAR CPA
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