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FAR

This class was created by Brainscape user Michelle Harris . Visit their profile to learn more about the creator.

By: Michelle Harris
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Decks in this class (20)

Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards
Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards
Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  cards
Leases (1)
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
NFP Accounting
Statement of financial position s...,
Similar to balance sheet assets l...,
Similar to an income statement or...
21  cards
Leases
Capitalize at cost asset liabilit...,
Future minimum rental commitments...,
Same as for lessee title bpo or s...
10  cards
Investments
At fair value as either current o...,
Included in oci other comprehensi...,
Htm stockholder s equity trading ...
7  cards
Inventory
Purchases net of discounts freigh...,
Fob shipping point puts the inven...,
Fob destination keeps the items i...
23  cards
IFRS
The international accounting stan...,
The international financial repor...,
The iasb framework the framework ...
44  cards
Fixed Assets
They are expensed in the period i...,
All expenditures to get the build...,
All expenditures to get the land ...
15  cards
Financial Statements
Statement of financial condition ...,
Estimated current value 2,
Presented on statement of financi...
15  cards
Financial Reporting
To measure income 1,
The fasb codification 2,
Authoritative and non authoritati...
56  cards
Derivatives Hedging Translation
At cost when acquired re valued t...,
Recorded on income statement 2,
They are included in other compre...
12  cards
Deferred Taxes
Gaap says to recognize a revenue ...,
Deduction will reduce future inco...,
Income will be taxable in a futur...
8  cards
Current Assets & Liabilities
Cash plus other assets that are e...,
A liability expected to be paid w...,
Cash a r trading securities curre...
11  cards
Accounting Changes
Retrospective application prior p...,
A change of principle applied ret...,
A change in accounting principle ...
10  cards
Bonds Debt Restructure (1)
Any bond that matures in installm...,
Any bond that matures on a single...,
A bond not secured by any collate...
23  cards
Bonds Debt Restructure
Any bond that matures in installm...,
Any bond that matures on a single...,
A bond not secured by any collate...
23  cards
Governmental Accounting
Governmental proprietary fiduciary 1,
Accrual basis current economic re...,
The highest amount allowed for a ...
29  cards
Consolidations
20 ownership or less accounted fo...,
Ownership 21 to 50 gives signific...,
Ownership of other company is gre...
7  cards

More about
FAR

  • Class purpose General learning

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