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

Decks in this class (50)

FAR 1
What are the rules for new tax ra...,
What is the income approach for m...,
What are the three approached to ...
20  cards
FAR 2
What are the appropriate methods ...,
How do you recognize deferred costs,
A decrease in an asset from prima...
20  cards
FAR 3
What are the rules and journal en...,
What is deferred revenue,
Gaap what are the three main aspe...
20  cards
FAR 4
What is the difference between ph...,
What is and is not included in co...,
What does an element need in orde...
20  cards
FAR 5
What is in current assets,
What is captured inside receivables,
What is captured in non current a...
22  cards
FAR 6
What is the difference between cu...,
How are postage stamps classified,
Do capital investment or a capita...
20  cards
FAR 7
Income statement,
What is in a single step income s...,
How is a multiple step income sta...
20  cards
FAR 8
How are htm investments reported,
Can htm be reported at fair value,
In addition to the price what els...
20  cards
FAR 9
What is the cheat way to determin...,
How is it possible that highly va...,
What happens to the valuation acc...
20  cards
FAR 10
What are the rules under ifrs whe...,
What do you do when the fair valu...,
A deposit from a customer to prot...
20  cards
FAR 11
What is the accounting for a cash...,
What disclosures are required for...,
Is an option to buy land a deriva...
20  cards
FAR 12
In a forward exchange contract ho...,
If a foreign subsidiarys local cu...,
If you translate a foreign subsid...
19  cards
FAR 13
What are the different ways to va...,
How do you valuate inventory unde...,
How do you calculate nrv
20  cards
FAR 14
How does ifrs allowance for inven...,
Under periods of rising prices wh...,
Which of the inventory costing me...
21  cards
FAR 15
Where are impairment losses on as...,
In a non monetary exchange when d...,
When is a non monetary exchange l...
20  cards
FAR 16
What would an exchange be measure...,
What are the costs capitalized in...,
What are the two steps to test wh...
21  cards
FAR 17
What are the disclosures required...,
How do you handle is you get an a...,
What are interest amount that can...
21  cards
FAR 18
When is a depreciable asset impai...,
How do you adjust aro balance at ...,
How do you record a donated asset...
20  cards
FAR 19
What are examples of r d expenses,
What are example of r d costs tha...,
What do you do with the expenses ...
20  cards
FAR 20
Ifrs and the revaluation model in...,
Is modification often formulation...,
What would customer support and t...
20  cards
FAR 21
What is pledging of receivables,
What is the difference between if...,
How are cash collections adjusted...
20  cards
FAR 22
What is revenue from bonds consid...,
When are grants revenue,
What are the governmental funds m...
20  cards
FAR 23
How doe step general fund reports...,
How does the enterprise internal ...,
What is a governmental fund
20  cards
FAR 24
What is budgetary accounting,
What is the special accounting fo...,
The statement of activities of go...
8  cards
FAR 25
On january 1 year 1 a company cap...,
Roth inc received from a customer...,
Does ifrs allow internally genera...
20  cards
FAR26
What do you do when in q1 you exp...,
What do you do with a planned vol...,
What are the rules on ifrs and in...
20  cards
FAR 27
What are term bonds,
What is the je when a company iss...,
What amount do you use to compute...
15  cards
FAR 28
If a bond premium is not amortize...,
When purchasing a bond the presen...,
Loan 2 is an 8 1 000 000 loan wit...
21  cards
FAR 29
The if converted method of comput...,
Common shares outstanding 1 1 700...,
How do you calculate diluted eps
34  cards
FAR 30
How do you calculate the pe ratio,
What is the effect of refinancing...,
What is the effect of collecting ...
18  cards
FAR 31
What information are public co re...,
Under the revaluation model for i...,
What do you do when you are in a ...
19  cards
FAR 32
How do you determine cost of sale...,
What is the best f s to use if yo...,
What makes an enterprise fund and...
22  cards
FAR 33
What are considered charitable co...,
What is the purpose of comprehens...,
What is included in the summary o...
20  cards
FAR Government
What type of non exchange transac...,
When you have an internal service...,
What is included in the first sec...
81  cards
FAR 34
What is cip,
If at the end of the year you net...,
If at the end of the year you net...
20  cards
FAR 35
On what date does an operating le...,
What are the rules when determini...,
Are property taxes included in a ...
23  cards
FAR 36
When are dividends reported as a ...,
How are all deferred tax assets a...,
What must a entity consider when ...
17  cards
FAR 37
What is prior service cost and ho...,
How do you account for prior serv...,
What must you disclose in your no...
23  cards
FAR 38
In a capital lease the amount rec...,
What information does the balance...,
What is the difference between hi...
25  cards
FAR 39
How do you calculate the minimum ...,
What is required to be disclosed ...,
What must you disclose in the sig...
26  cards
FAR NFP
What are the 3 different types of...,
How does a nfp report donor restr...,
The statement of financial positi...
38  cards
FAR40
What is realization and what is a...,
What is it called when product un...,
What are the rules for testing go...
19  cards
FAR 41
What is the difference between co...,
How do you classify deposits from...,
What is the difference between fa...
13  cards
FAR - Consolidations
What is a vie,
What is a primary beneficiary of ...,
On the date of consolidation what...
44  cards
FAR Statement of Cashflows
Dividends received recaptured whe...,
Under ifrs where are dividends pa...,
A change in asset means
30  cards
FAR 42
What do you do if you have an err...,
Trouble debt restructuring what d...,
What are the three ways to restru...
19  cards
FAR - Stock Holders Equity
What is included on the statement...,
How is it presented,
How many years of comparative own...
52  cards
REVIEW
What is the difference between a ...,
Which of the following statements...,
At december 31 20x1 eagle corp re...
127  cards
IFRS
The european specialty company wh...,
Under ifrs the equity method of a...,
Greenway has a variety of financi...
14  cards
Leases
On january 1 year 1 a shipping co...,
On january 1 20x0 jck co signed a...,
Jays lease payments are made at t...
15  cards

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