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FAR

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

By: kent harding
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Decks in this class (19)

Business combinations -Acquisition accounting
If giving anything other than cas...,
If i purchase a company and my co...,
6 months later the contingent con...
21  cards
consolidated financial statements
Objective and what s control 1,
Consolidation is only used for wh...,
When to not consolidate 3
17  cards
derivitaves
What is a derivative 1,
Underlying and notional amount 2,
4 types of derivatives 3
25  cards
accounting changes and error corrections
2 types of accounting changes 1,
Retrospective application applies...,
The adjustment to retained earnin...
5  cards
contingent Lia
Accrue if 1,
Probable and cannot be estimated 2,
Possible 3
13  cards
operating leases
Operating lease 1,
Capital lease 2,
If one of these 4 criteria is met...
6  cards
capital leases
Executory costs 1,
If total lease payments are 1600 ...,
Minimum lease payments are 3
26  cards
non monetary exchange
Disclosures for related party tra...,
Ifrs differences 2,
All research and development cost...
17  cards
Earning Per Share
Dilutive eps is almost always ___...,
Basic eps formula 2,
Diluted eps calculation as if cal...
14  cards
Nonprofit
4 types of npos 1,
Vhwo 2,
Other npo s 3
47  cards
Government
Government revenue 1,
Special rev fund 2,
Debt service fund 3
34  cards
impairment types
Notes red impaired loan 1,
Impairment test for fixed assets 2,
Impairment for fixed assets held ...
8  cards
nonmonetary exchanges
How to calculate gain 1,
Put the new asset on your books a...,
Old asset cost 60 ad 25 fv 32 3
10  cards
cash
What is excluded from cash 1,
Ar 2,
Ar 3
13  cards
notes and bonds
Notes interest expense 1,
Bonds interest expense 2,
Book value method shows 3
6  cards
dividends
Date of record 1,
Paid div 2,
Gave property in a dividend thats...
9  cards
taxes
Tax accrual entry 1,
Use future ____to calculate dta a...,
Pretax acc income 3
8  cards
foreign currency
Direct quote 1,
Indirect quote 2,
If the dollar weakens 3
13  cards
pensions
Recognition of psc amortization 1,
Pension gains and losses 2,
Record pension expense 3
6  cards

More about
FAR

  • Class purpose General learning

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