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CPA Excel FAR Flashcards

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

By: Gail Miller
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Decks in this class (18)

SEC
0  cards
IASB
0  cards
FASB
What is the classification of ass...,
When are expenses recognized unde...,
Which agency enforces generally a...
93  cards
Evaluating Financial Statements
List the formula for times intere...,
List the formula for number of da...,
What are the general types of rat...
30  cards
Special Purpose Frameworks
Describe the basis for measuring ...,
What income tax related liabiliti...,
What accounting concepts underlie...
20  cards
General Purpose Financial Statements
Define current liability 1,
What is the operating cycle 2,
What is a valuation account used ...
86  cards
Financial Statement Accounts
Describe the income statement app...,
What purpose does analyzing endin...,
Describe the balance sheet approa...
56  cards
PPE
What depreciation method is used ...,
How do we calculate the rate used...,
When is the inventory method of d...
91  cards
INVENTORY
List some examples of natural res...,
List the requirements for inclusi...,
How do land improvements differ f...
67  cards
INVESTMENTS
What causes transfers between cla...,
How do we account for the transfe...,
How do we account for the transfe...
64  cards
LONG-TERM DEBT
What method is required for premi...,
Define bond 2,
When are bonds sold at a discount 3
95  cards
INTANGIBLE ASSETS
Provide examples of the class of ...,
How much of the impairment loss c...,
At what level is goodwill impairm...
14  cards
EQUITY
List the requirements for a quasi...,
List the accounting steps in a qu...,
Define book value per share 3
71  cards
INCOME TAXES
How are deferred tax accounts off...,
Why is the procedure for offsetti...,
How are deferred tax accounts rep...
78  cards
ACCOUNTING CHANGES
What accounting approach is appli...,
How many years should be consider...,
What financial statement errors w...
37  cards
BUSINESS COMBINATIONS
When provisional amounts for a bu...,
Identify the most significant gen...,
What information must be disclose...
40  cards
CONSOLIDATED FS
What will be the difference s in ...,
Where will a noncontrolling inter...,
What is the amount at which any n...
21  cards
COMBINED FS
What is the main difference in th...,
What is the main different betwee...,
Identify at least five financial ...
55  cards

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CPA Excel FAR Flashcards

  • Class purpose General learning

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