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Nora Franco
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Decks in this class (24)
F1P2-6/9- Reporting
How are changes in accounting pri...,
Accounting changes,
Accounting changes
51
cards
F3- Consolidations
When is the cost fv method used f...,
When is the equity method used wh...,
When are companies required to fi...
31
cards
F1/2- Standards & Methods
What is the primary objective of ...,
What is the most authoritative se...,
Financial reporting
59
cards
F2Pt.1-Matching
Personal financial statements,
Personal financial statements,
Personal financial statements
42
cards
F4- Fixed Assets/Dep.
Fixed assets,
Which expenditures are included i...,
How is double declining balance d...
52
cards
F99-Pt11- IFRS
Ifrs,
Ifrs,
Ifrs
45
cards
F4- Inventory
Inventory,
Inventory,
Inventory
40
cards
F3- Investments
Investments,
How are available for sale securi...,
How are unrealized g l for availa...
23
cards
F7-Cash Flow
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
22
cards
F5- Long-Term Debt & B/P
What is a serial bond,
Bonds debt restructuring,
Bonds debt restructuring
42
cards
F5- Leases
How is a capital lease recorded,
What footnote disclosures are req...,
What are the requirements for a c...
35
cards
F6- Def.Taxes
What is a temporary difference re...,
Deferred taxes,
Deferred taxes
34
cards
F7- Stkholder Equity
Types of capital stock legal capital,
Common stock,
Common shareholders preemptive ri...
52
cards
F8- Gov't Funds
Governmental accounting,
What are the types of governmenta...,
Governmental accounting
60
cards
F9- Not-for-Profit Acct
Not for profit accounting,
What are the major classification...,
Not for profit accounting
64
cards
F99-pt10- Derivatives Hedging
Derivatives hedging,
Derivatives hedging,
Derivatives hedging
12
cards
F99- Pt1-5 Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
15
cards
F6- Pensions
Funded pension plans,
Defined contribution plans us gaap,
Accumulated benefit obligation abo
48
cards
F8pt1-3 Govt' Acct
Budgetary accounting,
Derived tax revenues,
Imposed non exchange revenues
66
cards
F9- Gov't Acct
Operational accountability,
Fiscal accountability,
Gov t wide f s required for gener...
38
cards
F2- foreign
Foreign currency transactions,
Foreign currency translation,
Current exchange rate
11
cards
F4-Working Capital
When are discounts recorded under...,
Under the net method when are dis...,
Working capital
25
cards
F2Pt2-4
Acct for completed contract method,
Completed contract method advantage,
Completed contract method disadva...
18
cards
F7- EPS
What interest rate is used to dis...,
What date is used as the measurem...,
How are compensation costs for sh...
22
cards
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FAR
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