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

Decks in this class (11)

4 - Accrual Accounting
General rule to convert from cash...,
T account equation to analyze acc...,
According to iasb framework for p...
577  cards
FAR - 2
Concepts and Main Ideas
132  cards
Definitions - SIMS
What is current market,
What are earnings,
What is the appropriate valuation...
11  cards
State & Local Governments
How many funds does a municipalit...,
Fund accounting what are the 11 t...,
What is the measurement focus of ...
23  cards
F1 - Conceptual Framework and Financial Reporting
How is revenue loss recognized in...,
Accounting changes how are accoun...,
What are the qualitative characte...
14  cards
F3 - Assets and Related Topics
Cash, Receivables, Inventory , PPE, Nonmonetary transactions, Intangibles, and Impairments
19  cards
F4 - Investments, Business Combinations, and Goodwill
What happens when parent company ...,
Under the equity method do divide...,
What happens if fv of plant asset...
11  cards
F5 - Liabilities
Regarding bond amortization what ...,
What on the balance sheet equals ...,
What is the interest expense and ...
5  cards
F6 - Leases, Derivatives, FX Accounting, and Income Taxes
How should operating lease expens...,
What is the lessee capital lease ...,
Fx transactions in ar denominated...
5  cards
F8 - EPS, Cash Flows, and NFP Accounting
What statements are not for profi...,
In statement of cash flows how ar...,
Nfp what is contribution revenue ...
12  cards
AUD F2 - Quality & Internal Control, Engagement Acceptance, and Planning
5 components of internal control ...,
What are 3 internal control limit...,
5 computer assisted audit techniq...
4  cards

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FAR

  • Class purpose General learning

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