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FAR 6 - Leases, Derivatives, Foreign Currency Accounting, and Income Taxes

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

By: User Unknown
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Decks in this class (7)

M1 - Operating Leases
When should a lessor recognize in...,
A lessor grants the lessee 12 mon...,
Leasehold improvements should be ...
8  cards
M3 - Sale - Leaseback
Any profit or loss on a sale leas...
1  cards
M2 - Capital Leases
What is the formula to calculate ...,
Guaranteed residual value is in e...,
The lesser of the lessees increme...
16  cards
M4 - Derivatives and Hedge Accounting
A gain or loss from a forward exc...,
True or false gains or losses on ...,
You will use the spot rate if the...
13  cards
M5 - Foreign Currency Accounting
In preparing consolidated financi...,
True or false the functional curr...,
Cumulative foreign exchange trans...
11  cards
M6 - Income Taxes: Part 1
Under gaap which approach is used...,
Journal entry for deferred tax li...,
Justification for the method of d...
14  cards
M7 - Income Taxes: Part 2
For interim financial reporting a...,
True or false interim period tax ...,
Under us gaap deferred tax liabil...
6  cards

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FAR 6 - Leases, Derivatives, Foreign Currency Accounting, and Income Taxes

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