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FAR CPA section

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

By: Cherie Rodriguez
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Decks in this class (19)

FASB
What comprises united states gene...,
What is the american institute of...,
What are the first three steps th...
10  cards
SEC- Role
Does the securities and exchange ...,
Define staff accounting bulletins...,
How many divisions does the secur...
8  cards
SEC reporting Requirements
What information does management ...,
Within how many days after the en...,
What does the securities act of 1...
15  cards
Accrual Accounting
What body developed generally acc...,
What is the accounting principles...,
What is the classification of ass...
11  cards
Financial Statements
What are current liabilities,
Where and how are prior period ad...,
What is the purpose of the statem...
12  cards
FASB Codification
How are changes to the financial ...,
What is the highest structure of ...,
What is the reason for the financ...
5  cards
Accounting Principals
What are the primary qualitative ...,
What are the ingredients of relev...,
List the enhancing qualitative ch...
27  cards
Present value
List the elements included in a f...,
List the elements which a present...,
What is the constraints to settin...
8  cards
Fair Value
Define fair value for accounting ...,
For purposes of the fair value de...,
What are the major purposes inten...
20  cards
Ratios
List the formula for number of da...,
List the formula for determining ...,
List the formula for times prefer...
30  cards
Balnace Sheet
Define current liability,
How are current assets listed on ...,
Define measurement base
8  cards
Income Statement
Define expenses,
Define gains,
How are unusual and or infrequent...
12  cards
Statement of Comprehensice Income
Does accumulated other comprehens...,
Does accumulated other comprehens...,
How are accounts listed in the ve...
8  cards
Stat. Cash Flows
Name the two formats permitted fo...,
What is reported on the statement...,
What is the cash flow category fo...
30  cards
Cash and Income tax
Describe a modified cash basis of...,
Identify some bases of accounting...,
Identify the other comprehensive ...
20  cards
IASB IFRS
How long are the terms for board ...,
What is the third objective of th...,
What is the first objective of th...
47  cards
Receivables
List the items that are not inclu...,
What does separation of duties ac...,
Define monetary assets
54  cards
Inventory
0  cards
Capitilization/Expenditures/Depreciation
0  cards

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FAR CPA section

  • Class purpose General learning

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