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CPA Review: Financial Accounting & Reporting (FAR)

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

By: Emmanuel Bruno
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Decks in this class (11)

Study Unit 1: Conceptual Framework
What is the going concern assumption,
What is the unit of measurement a...,
What is the concept of capital ma...
23  cards
Study Unit 1: Financial Accounting Standards
Congress empowered which of the f...,
What authority has congress given...
2  cards
Study Unit 1: Financial Statements
0  cards
Study Unit 1: Nature Of Accounting
What is the nature of financial a...,
Is it true or false that financia...,
What is the difference between fi...
35  cards
Study Unit 1.2 - Objective of General Purpose Financial Reporting
What is the objective of general ...,
What is the statement of financia...,
When are the statement of financi...
31  cards
Study Unit 1.3 - Aspects of Not-for- Profit Reporting
True of false according to the no...,
What 4 ways can you distinguish t...,
What is a key difference between ...
9  cards
Study Unit 4.1: Discontinued Operations
In order to report discontinued o...,
As you think about discontinued o...,
List 5 things that a component ma...
17  cards
Study Unit 4.2 - Extraordinary Items
What is an extraordinary item def...,
What are the two key things that ...,
What make a transaction or event ...
14  cards
Study Unit 4.3 - Accounting Changes & Error Corrections
True or false regarding accountin...,
What is the general presumption i...,
What are the 3 type of accounting...
20  cards
Study Unit 5.1 - Significant Accounting Policies
What is the full disclosure princ...,
What are the primary means of dis...,
What are accounting policies
10  cards
Study 6.1 - Cash and Investments
What is cash,
What is cash equivalents,
This asset is the customary mediu...
30  cards

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CPA Review: Financial Accounting & Reporting (FAR)

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