This class was created by Brainscape user Grant Gernes. Visit their profile to learn more about the creator.
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Grant Gernes
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Decks in this class (18)
FAR Exam - Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10
cards
FAR Exam - Bonds Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23
cards
FAR Exam - Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7
cards
FAR Exam - Current Assets & Liabilities
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11
cards
FAR Exam - Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8
cards
FAR Exam - Derivatives, Hedging, Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
14
cards
FAR Exam - Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
65
cards
FAR Exam - Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15
cards
FAR Exam - Governmental Accounting
What is a budget appropriation 1,
What is an encumbrance 2,
What is the opening budgetary ent...
22
cards
FAR Exam - IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44
cards
FAR Exam - Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23
cards
FAR Exam - Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7
cards
FAR Exam - Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10
cards
Far Exam - NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21
cards
FAR Exam - Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5
cards
FAR Exam - Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25
cards
FAR Exam - Personal Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15
cards
FAR Exam - Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4
cards
More about
FAR
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