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Taylor Watson
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Decks in this class (20)
Special Purpose Frameworks
Hybrid method of accounting 1,
Examples of special purpose frame...,
Cash basis accounting 3
5
cards
Statement of Cash Flows
Investing activities 1,
Financing 2,
Cash flow disclosures 3
6
cards
Financial Statement Components
Valuation allowance 1,
Fair value 2,
Total stockholders equity 3
11
cards
Personal Financial Statements
Estimated income taxes on differe...,
Statement of net assets 2,
Employee benefit plans and trusts 3
5
cards
Partnerships
Partnerships accounts 1,
Admission of partner 2,
Liquidation steps 3
5
cards
Investments Securities
Stock dividend 1,
Cost method 2,
Equity method 3
7
cards
Receivables
Bank statement balance 1,
Allowance for doubtful accounts 2,
Notes receivable discounting 3
11
cards
Inventory
Ifrs locm 1,
Fifo 2,
Lifo 3
6
cards
PPE
Lump sum acquisitions ppe 1,
Involuntary conversions 2,
Post acquisition expenditures 3
13
cards
Intangible Assets
Ifrs 1,
Intangible asset 2,
Amortization capitalization of co...
8
cards
Revenue Recognition
Revenue recognition 1,
Recognition criteria 2,
Operating profit 3
12
cards
Bonds
Interest payable interest expense 1,
Gain on troubled debt restructuri...,
Modification of terms 3
15
cards
Pensions etc.
Transition asset obligation 1,
Attribution period 2,
Deferred compensation 3
17
cards
Stock Based Compensation
Fasb 718 10 25 2 1,
Compensatory stock option plans r...,
Fair value method for stock optio...
3
cards
Income Taxes
Valuation allowance 1,
Dta tax income book income 2,
Dtl tax income 3
6
cards
DTA/DTL
Taxable revenues later trl deferr...,
Deductible expenses now den defer...,
Deductible expenses later del def...
4
cards
Equity
Quasi reorganization 1,
Treasury shares reissued 2,
Issuance of stock rights 3
9
cards
Accounting Corrections
Correction of error 1,
Change in accounting principle 2,
Ifrs 3
7
cards
Combinations/Consolidations
Recording an acquisition 1,
Acquisition costs 2,
Acquisition recognition 3
9
cards
Conceptual Framework
Primary qualitative characteristi...,
Historical cost 2,
Revenue recognition 3
15
cards
More about
FAR 2016
- Class purpose General learning
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