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CPA FAR

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

By: Karla Gonzales
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Decks in this class (24)

Standards and Frameworks
Sec standards in the codification 0,
Authoritative literature in the c...,
Private company council pcc 2
42  cards
Income Statement
Use of income statement 0,
Unexpired costs 1,
Gross concept 2
67  cards
Comprehensive Income
Comprehensive income 0,
Other comprehensive income 1,
Pension adjustments 2
17  cards
Balance Sheet & Disclosures
Earned capital 0,
Contributed capital 1,
Contra equity accounts 2
24  cards
Interim Financial Reporting
Matching of revenues expenses 0,
Interim financial reporting 1,
Timeliness vs reliability 2
9  cards
Segment Reporting
Disclosure of segment liabilities 0,
Segment reporting 1,
Required disclosures for public e...
18  cards
SEC Reporting
Form 10 k 0,
Registration statements 1,
Large accelerated filer 2
34  cards
Timing Issues: Matching, Correcting, Adjusting
Date revenue is recognized 0,
Revenue recognition 1,
Revenue recognition for goods 2
95  cards
Financial Reporting & Changing Prices
Current cost 0,
Historic cost 1,
Nominal dollars 2
24  cards
Foreign Currency
Foreign currency translation 0,
Foreign currency transaction 1,
Exchange rate 2
23  cards
Intercompany Transactions
Intercompany inventory merchandise 0,
Intercompany transactions 1,
Intercompany profit 2
6  cards
LT Contstruction Contracts
Completed contract cc method 1,
Substantial completion 2,
B s presentation 3
24  cards
Installment Sales
Installment sales method 1,
Gross profit age 2,
Earned gross profit 3
10  cards
Nonmonetary Exchanges
Commercial substance 1,
Lack commercial substance 2,
Fair value approach 3
11  cards
Other F/S Presentations
Ocboa 1,
Ocboa presentation guidelines 2,
Ocboa disclosures 3
10  cards
Marketable Securities
Equity securities 1,
Trading securities 2,
Available for sale securities 3
19  cards
Combinations/Consolidations
Limitations 1,
Criteria 2,
Consolidation 3
7  cards
Cost Method
Cost method 1,
Investment in investee 2,
Liquidating dividend return of ca...
7  cards
Equity Method/Joint Ventures
Equity method 1,
Significant influence 2,
Record at cost 3
15  cards
Acquisition Method
Main principles 1,
Recognition principle 2,
Measurement principle 3
24  cards
Combined F/S & Push Down Accounting
Combined f s 1,
Intercompany transactions 2,
Non controlling interests 3
10  cards
Intercompany Transactions
Intercompany transactions 1,
Not consolidated 2,
Intercompany inventory 3
11  cards
Inventories
Lifo reserve 1,
Periodic method disadvantage 2,
Permitted methods under ifrs 3
3  cards
Governmental Accounting
Budgetary accounting 1,
Activity 2,
Encumbrance 3
8  cards

More about
CPA FAR

  • Class purpose General learning

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