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Decks in this class (18)
1/18: Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10
cards
2/18: Bonds Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23
cards
3/18: Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7
cards
4/18: Current Assets & Liabilities
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11
cards
5/18: Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8
cards
6/18: Derivatives Hedging Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
14
cards
7/18: Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
67
cards
8/18: Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15
cards
9/18: Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29
cards
10/18: IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44
cards
11/18: Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23
cards
12/18: Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7
cards
13/18: Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10
cards
14/18: NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21
cards
15/18: Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4
cards
16/18: Personal Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15
cards
17/18: Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5
cards
18/18: Stockholders 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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CPA Exam - FAR Section: 2015 NINJA Flashcards
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