This class was created by Brainscape user Dan Lin. Visit their profile to learn more about the creator.
By:
Dan Lin
- decks
- flashcards
- learners
Decks in this class (24)
Governmental Accounting
What is the primary objective of ...,
What are the three major types of...,
Which two accounting bases are us...
32
cards
IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
45
cards
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10
cards
Bonds Debt Restructure
What is a serial bond 2,
What is a term bond 3,
What is a debenture bond 4
23
cards
Cash Flows
Q 1,
What items are included in operat...,
What items are included in invest...
6
cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7
cards
Current Assets & Liabilities
What is a current asset 2,
What is a current liability 3,
How is the quick ratio calculated 4
11
cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 3,
What is a deferred tax liability 4
8
cards
Derivatives Hedging Currency
How are derivatives recorded 2,
How are unrealized gains losses o...,
How are gains and losses on avail...
12
cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What is the highest authority wit...
59
cards
Fixed Assets
What expenditures are included in...,
How are research and development ...,
Which expenditures are included i...
15
cards
Inventory
Which costs are inventoriable 2,
When does ownership of goods tran...,
When does ownership transfer when...
23
cards
Investments
How are trading securities record...,
How are available for sale securi...,
How are held to maturity securiti...
3
cards
Leases
What are the characteristics of a...,
How is a capital lease recorded 3,
What footnote disclosures are req...
10
cards
NFP
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21
cards
Partnership
At what value should assets contr...,
How are capital contributions wit...,
If no goodwill is recorded upon a...
4
cards
Peronal Finan Stmts
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15
cards
Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25
cards
F1
Relevent 1,
Faithful representative 2,
6k 3
62
cards
F2-Time Issue
Research and development under ga...,
Research and development 2,
Amortization of capitalized softw...
53
cards
F9-NFP
Contribution classified as 1,
Cash contributions and unconditio...,
Ot for profit corporations are re...
46
cards
F2-rest
Under the completed contract meth...,
Us gaap completed contract method...,
When the percentage of completion...
27
cards
F3
Debt securities be reported at th...,
Security does not intend to sell ...,
Available for sale 3
33
cards
F3-acquistion method
Direct costs 1,
In an acquisition the net income ...,
With acquisition accounting the n...
10
cards
More about
FAR
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Dan Lin's FAR flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
FAR
- 26 decks
- 1626 flashcards
- 62 learners
Decks:
Bonds, Current Assets Liabilities Ratios, Derivatives Hedging Currency, And more!
FAR 2022
- 31 decks
- 2482 flashcards
- 30 learners
Decks:
1a Conceptual Framework And Standard Set, 1b General Purpose Financial Statements, 1c General Purpose Financial Statements, And more!
FAR
- 31 decks
- 730 flashcards
- 3 learners
Decks:
Chapter 1 Conceptual And Regulatory Fram, Chapter 2 Format Of Financial Statements, Chapter 3 Ppe, And more!
Yaeger FAR
- 59 decks
- 2160 flashcards
- 41 learners
Decks:
9a Video 1 Installment Sales, 9a Video 2 Accruals Franchise Agreements, 9a Ifrs Vs Gaap, And more!
