This class was created by Brainscape user Kanako Miki. Visit their profile to learn more about the creator.
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Kanako Miki
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Decks in this class (15)
1. FASB
What entity oversees fasb,
What does gaap address,
What does fasb do
53
cards
2. IFRS
What does ifrs stands for,
What s the ifrs s independent sta...,
Comparable presentation
33
cards
3. General Purpose Financial Stmt
Bs element,
Current definition,
Current liability
63
cards
4. Consolidated Financial Stmt
When does consolidated financial ...,
Which one is more valued under co...,
Who are excluded from consolidate...
21
cards
5. Public Company Reporting Topics & EPS
What are sec s 5 divisions,
Which division oversees complianc...,
Which division oversees secondary...
73
cards
7. Cash, Cash Equivalents, Receivables, Inventory
What s included in cash equivalent,
What s compensating balance how i...,
What are two methods for ar
62
cards
8. PPE, Non Monetary Exchange
Plant assets 3 criteria,
Plant assets includes which 4 cat...,
Can costs to get the plant asset ...
62
cards
9. Investments, Intangible Assets
What s excluded from equity secur...,
State the 3 level of ownership le...,
No significant influence two crit...
93
cards
10. Payables/ Accrued Liab, LT Debts, Equity
What are the 3 criteria to be cla...,
What s the payroll liabilities bo...,
What s the payroll liab only empl...
93
cards
11. Rev Recognition, Employee/Retiree Benefit Plans, Share-Based pmts
What s the definition of revenue,
What s the two criteria for gener...,
What does installment method do w...
67
cards
12. Income Taxes, Accouting Changes, Error Corrections
What are two components of income...,
What are the examples of permanen...,
How does drd work when 400 divi p...
25
cards
13. Business Combinations, Financial Instruments
What are three types of business ...,
What is the acquisition date can ...,
Whats the treatment of costs rela...
59
cards
14. Foreign Currency Denominated Transactions, Leases, NFPO,
Hedge of a net investment in fore...,
What is forecasted transaction,
What is a firm commitment
86
cards
15. State And Local Government Concept
What are the 5 characteristics of...,
What are the 3 types of governmen...,
What are the level of authority f...
85
cards
16. Format/contents Of CAFR, Typical Items/specific Type Of Transactons/events
What are 3 sections of the compre...,
What s included in the introducto...,
What s included in the financial ...
57
cards
More about
FAR
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