This class was created by Brainscape user Rebecca Nguyen. Visit their profile to learn more about the creator.
By:
Rebecca Nguyen
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Decks in this class (15)
INVENTORY (F3M3)
Lower of cost or net realizable v...,
Lower of cost or market,
Weighted average method
9
cards
PPE: Cost Basis (F3M4)
Component depreciation,
Composite or group depreciation,
Sum of years digits depreciation
8
cards
Intangible Assets (F3M7)
Purchased intangible assets,
Internally developed intangible a...,
Internally developed intangible a...
15
cards
LEASES (F6 M1-M3)
In an operating lease the lessee ...,
Leasehold improvement,
Lessee treatment of leasehold imp...
32
cards
Derivatives and Hedge Accounting (F6M4)
Derivative instrument,
Underlying,
Notional amount
19
cards
Foreign Currency Accounting (F6M5)
Reporting currency,
Foreign currency,
Translation or remeasurement
6
cards
Pension Benefits (F7 M1-M2)
Accumulated benefit obligation abo,
Projected benefit obligation pbo,
Vested benefits
23
cards
Stockholder's Equity (F7 M5-M7)
Outstanding vs issued stocks,
Common shareholders equity formula,
Book value per common share formula
29
cards
Statement of Cash Flows (F8M2)
Operating cash flows,
Investing inflow,
Financing cash flows
12
cards
Not-For-Profit (F7 M3-M6)
Characteristics,
Not for profit financial statemen...,
Required financial statements
35
cards
Governmental Funds (F9 M2-M6)
Governmental funds financial stat...,
Modified accrual,
Types of governmental funds
23
cards
Proprietary/Fiduciary Funds (F10 M1-M2)
Proprietary funds financial state...,
Internal service,
Enterprise fund
9
cards
Government Wide Financial Statements (F10 M3-M7)
Required reporting,
Comprehensive annual financial re...,
Special purpose local governments
6
cards
Government Wide FS/Reconciliation (F10 M6)
Reconciliation of governmental fu...,
Bs reconciliation c can,
Bs reconciliation a can
14
cards
FAR 1
When is revenue from sale with ri...,
Revenue recognition bill and hold...,
Application of change in accounti...
6
cards
More about
FAR
- Class purpose General learning
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