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

Decks in this class (35)

Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
Bonds Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23  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 Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
12  cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15  cards
Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15  cards
Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
30  cards
IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44  cards
Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards
Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
23  cards
Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  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
Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards
MDS F1
What is the most authoritative so...,
What financial accounting concept...,
What financial accounting concept...
13  cards
MDS F2
Add subtract account for accumula...,
What is included in the cost of i...,
Add subtract formula for ppe 3
15  cards
MDS F3
What is included in pension expen...,
What is included in post retireme...,
What is the journal entry to init...
18  cards
MDS F4
What are the steps for of complet...,
What is the formula for book valu...,
What is required for an item to b...
14  cards
MDS F5
What are the eliminating entries ...,
How are translation adjustments o...,
What are the eliminating entries ...
10  cards
MDS F6
What is the governmental unit jou...,
What is the governmental unit jou...,
What is the governmental unit jou...
39  cards
Becker FAR Flashcards
Gain loss from discontinued opera...,
In reporting discontinued operati...,
Describe the related party disclo...
4  cards
MDS F1 - Follow Up MCQs
What two components does comparab...,
According to fasb conceptual fram...,
Financial capital vs physical cap...
17  cards
Add-Subtract Formula
Cost of goods manufactured gogm 1,
Allowance for doubtful accounts 2,
Calculate cogs with the following...
3  cards
NINJA MCQs
Accumulated benefit obligation vs...,
For stock based compensation comp...,
For interim financial reporting u...
109  cards
NINJA MCQs - Gov't Acctg
What is included in estimated rev...,
Which of the following would decr...,
How would a municipality that use...
50  cards
NINJA MCQs - Not-For-Profit Acctg
The fasb accounting standards cod...,
May a not for profit pool its inv...,
Financial statements of a not for...
16  cards
NINJA MCQ - Gov't Subsection A
Governmental funds accounting equ...,
Expenditures under modified accru...,
Most difficult characteristics of...
8  cards
NINJA MCQ - Gov't Subsection B
Is amortization recorded in the d...,
What accounts do not affect the r...,
Interfund transfers are nonrecipr...
12  cards
Becker - Gov't Acctg
Governmental accounting has dual ...,
Governmental funds balance sheet ...,
Enterprise funds are required whe...
14  cards
*Exchange of Nonmonetary Assets
Exchanges of nonmonetary assets 1,
Exchanges having commercial subst...,
Fv approach exchanges w commercia...
10  cards
07-22-14 Cards
Modifying items on the cash flow ...,
Capital lease how determine usefu...,
Afs decline below amortized cost ...
7  cards

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CPA - FAR

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