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

Decks in this class (16)

Bonds & Debt Restructuring
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23  cards
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
Current Assets & Liabilities
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11  cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8  cards
Derivatives Hedging/Foreign Currency Transactions
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
14  cards
Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15  cards
Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  cards
Personal Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15  cards
Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards
Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
Not For Profit Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21  cards
Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
70  cards
Stockholder's Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards

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2016 FAR

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