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

Decks in this class (16)

Inventory
Fob destination when does ownersh...,
Fob shipping when does ownership ...,
What costs are non inventoriable
15  cards
IFRS
Iasb int l accounting standards b...,
Iasb framework,
Objective of ifrs framework
7  cards
Investments
0  cards
Leases
How is a sale lease back recorded,
What are the characteristics of a...,
What are the characteristics of a...
10  cards
Government Accounting
What is the primary objective of ...,
What are the 3 major type of fund...,
Which 2 accounting bases are used...
33  cards
Fixed Assets
What expenditures are included in...,
How are r d costs recorded,
Which expenditures are included i...
22  cards
Financial Reporting
0  cards
Stockbroker's Equity
Who is required to calculate earn...,
Who has the option of calculating...,
What is the objective of eps
18  cards
NFP
Which financial statements are re...,
What are the major classification...,
What are the major classification...
6  cards
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 Restructuring
What is a serial bond,
What is a term bond,
What is a debenture bond
23  cards
Current Assets & Liabilities
What is a current asset,
What is a current liability,
How is the quick ratio calculated
10  cards
Foreign Currency Translation
How do transactions denominated i...,
For the balance sheet which dates...,
Which dates currency translation ...
5  cards
Derivatives Hedging
What disclosures are required for...,
Where are g l on foreign currency...,
What is a cash flow hedge how is ...
7  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
Basic Theory
What is asc,
What did the asc replace,
What didnt the asc change
9  cards

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CPA: FAR

  • Class purpose General learning

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