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

Decks in this class (18)

1-Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
10-Bond Debt Restructure*
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23  cards
3-Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
4-Current A/L
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11  cards
6-Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8  cards
3-Derivatives Hedging Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
12  cards
1-Financial Reporting*
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
1-Financial Statements*
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15  cards
4-Fixed Assets*
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15  cards
8-Gov't Accounting*
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29  cards
10-IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44  cards
4-Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
3-Investments*
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards
5-Leases*
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
9-NFP Accounting*
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21  cards
10-Partnership Accounting*
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  cards
7-Statement of CF*
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards
7-Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards

More about
FAR

  • Class purpose General learning

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