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Decks in this class (37)
far
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
338
cards
part 1. far
Components of relevance 1,
Increases in net assets from inci...,
The process of converting noncash...
10
cards
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10
cards
Bonds Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23
cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7
cards
part 1. Current Assets & Liabilities & ratios
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11
cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8
cards
Derivatives Hedging Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
14
cards
part 1. Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
67
cards
Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15
cards
Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29
cards
part 1.IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44
cards
Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23
cards
Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7
cards
Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10
cards
NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21
cards
Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4
cards
part 1.Personal Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15
cards
part 1.Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5
cards
part 1.Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25
cards
part 1.measurement
Long term receivables 1,
Available for sale securities 2,
Equipment 3
8
cards
part 1.accruals vs. deferrals
Depreciation expense 1,
Interest receivable 2,
Rent expense 3
5
cards
part 1.statement of comprehensive income
Statement of comprehensive income 1,
Accumulated other comprehensive i...,
Accumulated other comprehensive i...
11
cards
part 1.statement of comprehensive income.2
Paid in capital or contributed ca...,
Comprehensive income 2,
Comprehensive income 3
9
cards
part 1.income statement
Sales cost of goods sold ________...,
Items not shown on income stateme...,
Unusual or infrequent are reported 3
4
cards
part 1.basic theory
Realization 1,
Sales is recognized when 2,
Revenue from the sale of a produc...
10
cards
installment sales
Installment method 1,
Installment sales method 2,
Journal entries in installment sa...
3
cards
cost recovery method
Cost recovery method 1,
Cost recovery method 2
2
cards
franchise agreement
Franchise agreement 1,
Franchise agreement costs 2,
Real estate transactions 3
19
cards
part 1.private company council
The accounting for goodwill by a ...,
The purpose of the private compan...,
What modification is allowed for ...
6
cards
part 1.formulas for cash flows - accrual to cash
Cash paid to suppliers 1,
Cash paid for operating expenses 2,
Cash paid for income taxes 3
11
cards
part 1.far.2
Other types of financial statemen...,
Categories of other comprehensive...,
Cash basis f s 3
42
cards
part 1.international accounting (IASB)
Iascf was renamed ifrs 1,
Objectives of the ifrs 2,
Iasb 3
43
cards
part 1.FASB standard setting
Organizations involved in develop...,
Gaap addresses 2,
Accounting standard setting mecha...
23
cards
part 1.statement of cash flow
Cash flows 3 categories 1,
Cash flows non cash expenses 2,
Cash collected from customers 3
22
cards
part 1.fair value applied to stockholders equity
Fair value requirements 1,
Fair value measurement 2,
Fair value is based 3
29
cards
part 1.sec
Sec 1,
Sec 2,
Purpose of the sec 3
10
cards
More about
far
- Class purpose General learning
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