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

More about
FAR

  • Class purpose General learning

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