This class was created by Brainscape user Adam Haynes. Visit their profile to learn more about the creator.
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Adam Haynes
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Decks in this class (22)
Basic Concepts
Fundamental qualitative character...,
Relevance 2,
Hierarchy of authoritative gaap 3
27
cards
Governmental
Government wide financial stateme...,
Primary government 2,
Primary government criteria 3
48
cards
Investments
Fair value through net income met...,
Fvtni method dividends 2,
Transfer between trading and afs 3
22
cards
Statement of Cash Flows
Direct method direct cash approach 1,
Indirect method reconciliation ap...,
Application of indirect method 3
11
cards
Consolidations
Acquisition of an affiliate s deb...,
Consolidation of majority owned s...,
Consolidation of majority owned s...
12
cards
Non Profit
Establishment of an endowment 1,
Reporting of outstanding encumbra...,
Required financial statements 3
34
cards
Reporting Topics
Purchasing power gains and losses 1,
Form 8 k 2,
Form 10 q 3
43
cards
Accounts Receivable
Allowance method for uncollectibl...,
Loan impairment 2,
Loan foreclosure not probable 3
18
cards
Inventory
Periodic inventory system 1,
Perpetual inventory system 2,
Retail method of inventory estima...
15
cards
Property, Plant, & Equipment
Group depreciation composite depr...,
Group depreciation 2,
Composite depreciation 3
20
cards
Bonds
Convertible debt securities 1,
Refinancing of short term obligat...,
Portion of long term debt 3
34
cards
Equity
Property dividend 1,
Stock split 2
2
cards
Revenue Recognition
Contract modification 1,
Separate contract 2,
Distinct good or service 3
28
cards
Pensions
Postemployment benefit obligation 1,
Pbo determination 2,
Pensions accrual accounting 3
22
cards
Income Taxes
Excess of percentage depletion 1,
Enacted tax rate 2,
Valuation allowance reporting 3
17
cards
Accounting Changes and Error Corrections
Error correction 1,
Prior period adjustment 2,
Change in accounting estimate 3
8
cards
Contingencies
Examples of contingent liabilities 1,
Remote contingencies 2,
Disclosure of remote contingencie...
4
cards
Derivatives
Put option 1,
Notional amount 2,
Fair value hedge 3
15
cards
Foreign Currency
Foreign currency translation 1,
Remeasurement 2,
Nonmonetary balance sheet items 3
14
cards
Leases
Sales type lease lessor 1,
Sales type lease unearned interes...,
Leases fair value option 3
39
cards
Non Monetary Transactions
Accounting for non monetary trans...,
Use carrying value not fair value 2,
Purchasing power loss 3
9
cards
Miscellaneous
Development stage enterprise reco...,
Organization costs 2,
R d performed for others 3
22
cards
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FAR
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