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FAR

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

By: Blake Mason
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Decks in this class (29)

Financial Accounting Standards (F1)
Fundamental qualitative character...,
Enhancing qualitative characteris...
2  cards
Fair Value Framework (F10)
Fair value hierarchy
1  cards
General Purpose Financial Statements (F7)
Operating profit,
Other comprehensive income,
Cogm
3  cards
Evaluating Financial Statements (F7)
0  cards
International Accounting Standards (F1)
0  cards
Cash & Cash Equivalents (F4)
Collection of account previously ...,
Uncollectible accounts expense,
Cash cash equivalents
9  cards
Inventory (F4)
Lower of cost or market,
Moving average,
Dollar value lifo
9  cards
Property Plant & Equipment (F4)
Sum of the years digits,
Impairment,
Full costing method
9  cards
Investments (F3)
Bond investment,
Carrying value equity method
2  cards
Intangible Assets (F4)
Ifrs goodwill impairment,
Goodwill using pv of excess earnings
2  cards
Long-Term Debt (F5)
Capital lease characteristics,
Effective interest,
Bond issuance
8  cards
Equity (F7)
Book value per share,
Callable preferred,
Treasury stock
5  cards
Revenue Recognition (F2)
Escrow accounts liability,
Percentage of completion,
Installment method
3  cards
Deferred Compensation (F6)
Ending plan assets,
Post retirement benefit obligation,
Unrecognized gains and losses
3  cards
Stock Compensation
0  cards
Income Taxes (F6)
Valuation account,
Income tax benefit
2  cards
Accounting Changes
0  cards
Business Combinations (F3)
Intercompany inventory
1  cards
Combined Financial Statements (F3)
0  cards
Derivatives & Hedging
Servicing asset,
Loss on transfer
2  cards
Foreign Currency (F2)
0  cards
Contingencies (F10)
0  cards
Conversion
0  cards
Interim Financial Reporting
Capitalized lease liability,
Current lease liability,
Interest revenue on lease
3  cards
Nonmonetary Exchange
R d costs expensed,
Net capitalized costs
2  cards
Not-For-Profit (F9)
0  cards
Governmental Accounting (F8)
0  cards
Receivables
Allowance for uncollectible,
Accounts recievable
2  cards
Consolidated Financial Statements
Gain on constructive retirement
1  cards

More about
FAR

  • Class purpose General learning

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