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

Decks in this class (15)

#1
Underlying concept of governing t...,
According to the fasb conceptual ...,
Ingredients of faithful represent...
20  cards
#2
Cumulative effect of changing fro...,
Is the effect of change in accoun...,
Under us gaap a material loss sho...
20  cards
#3
Comprehensive income,
Does comprehensive income have to...,
Does the related tax effect for c...
20  cards
#4
For interim reporting purpose how...,
How to calculate income tax expen...,
How are discontinued operations a...
20  cards
#5
Selling expense consist of,
Should discontinued operations be...,
How should cost of building a cab...
20  cards
#6
What is regulation s k,
What is regulation s x,
Income is constructively received...
20  cards
#7
For construction contracts what i...,
Is completed contract method acce...,
When is revenue recognized in com...
20  cards
#8
Nominal dollar,
Constant dollar,
Current cost
20  cards
#9
When a fixed asset is sold volunt...,
Advanced payment received for goo...,
Is nonrefundable sign up fee part...
20  cards
#10
Exception to consolidating financ...,
When does an investor establish p...,
If the company receives a stock d...
20  cards
#11
Equity method or cost method for ...,
A owns more than 50 of b and b ow...,
For business combination accounte...
20  cards
#12
Nci under ifrs,
How should the acquirer recognize...,
Acquisition costs associated with...
20  cards
#13
Is fixed assets current or noncur...,
How is deferred taxes classified,
Current assets include
37  cards
#14
Only capitalize interest on money...,
The amount of capitalized interes...,
Interest incurred to acquire land...
14  cards
#15
0  cards

More about
CPA FAR

  • Class purpose General learning

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