This class was created by Brainscape user Darrion Rochell. Visit their profile to learn more about the creator.
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Darrion Rochell
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Decks in this class (17)
Balance Sheet, Income Statement, & Comprehensive Statement
F1:M1
4
cards
EPS and Public Reporting
Formula for basic diluted eps,
For interim reporting what should...,
When are shares considered contin...
5
cards
Stockholder's Equity Part 1 & 2
How is loss calculated under the ...,
How are gains and losses,
What effect would a stock dividen...
5
cards
Notes to the Financial Statements
What is usually the first note to...,
When should significant estimates...,
When is the disclosure of vulnera...
3
cards
Revenue Recognition
How should gross profit be recogn...,
Formula for percentage complete
2
cards
Subsequent Events
When are financial statements con...,
What disclosures are necessary fo...
2
cards
PPE: Cost Basis, Depreciation, Disposal, and Impairment
How should assets be valued when ...
1
cards
Inventory
How to calculate the dollar value...,
What method would result in the l...,
What application of the lower cos...
3
cards
Special Purpose Framework
What is modified cash basis
1
cards
Contingencies & Commitments
What amount should be recognized ...
1
cards
Payables & Accrued Liabilities
What would short term debt refina...,
What amount should be recognized ...
2
cards
Long-Term Liabilities
How can you compute the total int...,
What is the exception for interes...,
How to calculate the total intere...
3
cards
Ratio and Variance Analysis
What are the days sales in accoun...
1
cards
Accounting Changes and Error Corrections
How should a change from cash bas...
1
cards
Lessee Accounting
What are the criteria to classify...,
How is the amortization expense f...
2
cards
Statement of Cash Flows
In the investing activities secti...,
Where are loans to other entities...,
3
cards
Not-For-Profit Financial Reporting
Part 1 & 2
1
cards
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FAR
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