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Previous CPA Questions

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

By: Jonathan Montes
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Decks in this class (8)

(1) Conceptual Framework and Financial Reporting
Define replacement cost,
Effect in financial statements fr...,
When errors are found in the fss
24  cards
(2) Financial Reporting and Disclosures
Times interest earned definition,
Return on assets,
What information should a public ...
9  cards
(3)
Dollar value lifo method definition,
When to depart from cost when val...,
Fixed asset impairment test rules
6  cards
(4) Investments and Business Combinations
Impariment loss rule under ifrs,
Recoverable amount definition und...,
Journal entry to record valuation...
12  cards
(5) Liabilities
How should a liability that requi...,
How should a liability secured by...,
Sfas no6 classification of short ...
17  cards
(6) Leases, Derivatives, Foreign Currency Accounting, and Income Taxes
When should a gain be recognized ...
1  cards
(7) Pensions and Equity
Net periodic pension const formula,
How to classify a pension plan ei...,
Whats the classification of the p...
7  cards
(9 & 10) State and Local Gov 1 & 2
Journal entry to record the execu...,
J e to record a first payment of ...,
J e to record depr of cap lease i...
10  cards

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Previous CPA Questions

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